UPDATE 1-Vietnamese dong at record low, unchanged rate

(Adds central bank comment)

HANOI, June 12 (Reuters) - Vietnam's central bank left the value of the dong against the dollar virtually unchanged on Thursday in setting the daily exchange rate, a day after an effective 2 percent devaluation as the economy struggles with double-digit inflation and trade imbalances.

The State Bank of Vietnam set the official rate at 16,458 dong to the dollar, just 3 dong firmer than 16,461 on Wednesday, but still significantly lower than black market and offshore forwards market rates PNDG.

At 0246 GMT on Thursday, the spot dong rate VND= was quoted on the interbank market at 16,613/16,623 dong to a dollar, pushing to the lower limit of the daily trading band that allows the currency to trade 1 percent either side of the official rate.

Analysts say prices on the street hovered around 18,000 dong, and forwards dealing showed a near 30 percent depreciation in one year's time, reflecting the view that authorities have moved too slowly to combat inflation running at more than 25 percent.

Imports have also soared, tripling the trade deficit and shipping companies were accepting payments only in dollars as the gap between the official and black market rates remained wide.

An official in the central bank's foreign exchange department said on Thursday that the sharp rate change on Wednesday was "an adjustment" and declined to comment on analysts' views that it was effectively a devaluation.

The official referred to the central bank's statement, which said it had decided to "adjust" the rate between the dong and the dollar "to reflect more accurately the supply and demand of foreign currencies on the interbank forex market and to prevent foreign currency speculation".

Just last week the government said it had no plans to devalue the currency, but several analysts said the central bank's lowering of the dong on Wednesday was effectively a devaluation.