Oct 15 (Reuters) - TeliaSonera AB :
* TeliaSonera comments on open letter to the board
* Says does not recognize conclusions in fund criticism
* Says today an open letter addressed to the TeliaSonera Board has been published by a U.S. based fund in which it claims to be short in the TeliaSonera stock. The fund directs serious criticism towards the company
* Says has of today not received any claims from U.S. authorities
* Says it is only if and when any claims materialize that it is possible to make any provisions in the financial statements.
* Link to previous story: BUZZ-TeliaSonera gaps lower after Muddy Waters unveils short position Source text for Eikon: Further company coverage: (Reporting by Stockholm Newsroom)