* Public offering preparation under way - Delta Lloyd CEO
* No comment on potential investors
* Not focused on acquisitions, sees no need
(Adds background)
By Gilbert Kreijger and Ben Berkowitz
AMSTERDAM, Sept 28 (Reuters) - British insurer Aviva's Dutch unit Delta Lloyd plans to list in the fourth quarter of this year or early next year, the chief executive of Delta Lloyd said on Monday.
"We are working on it. If there is additional information to give, we will let the market know," Niek Hoek told Reuters on the sidelines of a Holland Financial Centre event.
He declined to comment on potential investors in the shares.
In August, Aviva said it would float a 25-30 percent stake in Delta Lloyd "as soon as conditions allow" to bolster its capital and benefit from takeovers Delta Lloyd could do in the Benelux insurance market.
Aviva, which holds 92 percent of Delta Lloyd, would retain a majority stake.
But Hoek said Delta Lloyd's attention was on the IPO process and not on acquisitions, despite speculation it could become a major consolidator in the Dutch market.
A number of insurance assets are on the market or expected to be soon in the Netherlands, including life insurer Robein Leven and nationalised multiline insurer ASR. Analysts believe Delta Lloyd would be the most obvious buyer of such properties.
But Hoek also said acquisitions were not necessary to make Delta Lloyd a more attractive company for an IPO, touting what he said was a strong balance sheet and a solid set of results.
"You don't need takeovers to make a good investment," Hoek said. (Reporting by Ben Berkowitz and Gilbert Kreijger; Editing by Dan Lalor)