UPDATE 1-AAC Tech surges after research firms defend it against short-seller

* Anonymous Analytics, Bocom come to defence of AAC

* Shares in AAC end up 13.6 pct higher (Recasts with defence by other research firms)

HONG KONG, June 7 (Reuters) - Shares of AAC Technologies Holdings Inc surged on Wednesday in resumed trade after research firms came to the defence of the Apple Inc supplier against a short-seller attack.

Shares in the maker of acoustic components ended 13.6 percent higher, helping it make up some of the ground lost since little-known Gotham City Research first accused it of dubious accounting practices on May 11.

Shenzhen-based AAC has said that the allegations are groundless.

It received support from Anonymous Analytics, also known as a short-seller, which said in a report on Tuesday that Gotham’s accusations against AAC were misleading and rated the supplier a “strong buy”.

Gotham issued a new note on AAC on Wednesday but did not address concerns raised by Anonymous Analytics. Gotham did not immediately respond to a request for comment.

BOCOM International said in a research note on Tuesday that the market would gradually refocus on AAC’s fundamentals, adding that it had a strong growth outlook.

AAC stock ended at HK$92.50, compared with its May 10 price of HK$111. Anonymous Analytics set its target price for AAC at HK$111.

Reporting by Donny Kwok; Editing by Edwina Gibbs