UPDATE 3-Deals of the day -- mergers and acquisitions

** The new chairman of miner Rio Tinto (RIO.AX) Jan du Plessis said Rio's board was committed to the group's proposed $19.5 billion tie up with China's state-owned Chinalco, playing down talk the group had a plan B. [ID:nSYU006353]

** The sale of the public services unit of bankrupt computer services firm BearingPoint Inc BGPTQ.OB to accounting firm Deloitte LLP [DLTE.UL] for $350 million, was approved in court. [ID:nN17340027]

** Spanish pulp, paper and energy group Ence (ENC.MC) has yet to make a decision over its pulp mill project in Uruguay and negotiations with a potential partner were still ongoing, a company source said. [ID:nLK646734]

** Turkey's Akkardan Industries will make a buyout offer to minority shareholders in textile firm Bossa (BOSSA.IS) on April 22 after buying a majority stake in the company last year, Bossa said. [ID:nLK98895]

** Tech Mahindra Ltd (TEML.BO), a mid-sized Indian IT outsourcer, said it had deposited the funds needed for taking the majority stake in fraud-hit Satyam Computer Services Ltd (SATY.BO). [ID:nBMA002746]

** Kotak Mahindra Capital Co, the former Indian partner of Goldman Sachs (GS.N), expects M&A funding to emerge as an opportunity in a market where its global peers are shirking away from such deals amid the global crisis. [ID:nBMA002751] (Compiled by Tina Kwan in Singapore; Isheeta Sanghi and Richa Dubey in Bangalore)