Dec 23 (Reuters) - Tomkins Plc, a manufacturer of auto parts and building products that was taken private in 2010 in a $5 billion leveraged buyout, filed for an initial public offering in the United States on Monday under the name Gates Global Inc. In the filing, Gates proposed to raise up to $100 million in the IPO. The amount of money a company says it plans to raise in its first IPO filing is used to calculate registration fees. The final size of the IPO could vary. ...
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