** Shares of safety testing firm UL Solutions ULS.N down 2.7% before the bell at $77.21 after $975 mln secondary offering priced
** Northbrook, Illinois-based co late Weds announced its parent UL Standards & Engagement (ULSE) offloaded 12.5 mln shares at $78
** ULS shares tumbled 10.7% to close at $79.38 on Weds after co launched the offering late Tues
** Sale reduces ULSE's holdings to about 125.6 mln shares of co's 201 mln total shares outstanding, per the prospectus
** Goldman Sachs and JP Morgan are lead bookrunners for offering
** A month ago, co posted Q3 rev beat and announced restructuring initiative to reduce expenses
** Through Weds close, ULS shares up 59% YTD
** UL Solutions went public in Apr 2024 after ULSE sold 33.8 mln shares in IPO priced at $28
** 5 of 11 analysts rate shares "strong buy" or "buy", 6 rate "hold"; median PT $96, per LSEG data
(Lance Tupper is a Reuters market analyst. The views expressed are his own)
((lance.tupper@tr.com 1-646-279-6380))
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