RPT-IPO VIEW-U.S. making comeback as IPO destination

* U.S. share of IPOs 31.2 pct so far this year

* U.S. economy, regulations seen making it IPO friendly (Repeating item that initially moved on Friday)

By Phil Wahba

NEW YORK, June 5 (Reuters) - After seeing its share of the global IPO pie dwindle earlier this decade, the United States has staged a comeback in the last 18 months, reclaiming its place at the top of the heap for initial public offerings.

Its position as an IPO haven is bolstered by an economy further along the path to recovery than most, and the faith investors have in its markets, seen as sophisticated and well-regulated despite the credit crisis, say exchange company executives.

So far this year, on the strength of a modest string of seven deals, the U.S. share of global IPOs in dollar terms is 31.2 percent, according to Thomson Reuters data, keeping pace with its share last year and more in line with historical averages, and slightly ahead of China.

As recently as 2007, the U.S market share had been 12.4 percent, its worst performance this decade, as emerging markets surged and their stock exchanges matured.

But exchange executives cite various reasons for the rebound in U.S. market share.

"The U.S. capital market is still the most mature in the world, has the deepest pool of liquidity and has the broadest shareholder base," said Scott Cutler, the head of listings at New York Stock Exchange parent NYSE Euronext Inc (NYX.N: Quote, Profile, Research).