UPDATE 1-JTH Holding files for $90 mln IPO

* Plans to list on NYSE under symbol “TAX”

* IPO underwritten by Jefferies and SunTrust Robinson Humphrey (Follows alerts)

Sept 2 (Reuters) - JTH Holding Inc, the parent company of JTH Tax Inc that operates under the name “Liberty Tax Service,” filed on Friday to raise up to $90 million in an initial public offering of common shares.

The filing did not reveal how many shares the company planned to offer or their expected price.

The company plans to list on the New York Stock Exchange under the symbol “TAX.”

Liberty Tax, the third-largest U.S. tax preparer, competes with larger rivals H&R Block and Jackson Hewitt Tax Service Inc, and is run by John Hewitt -- the founder and former chief executive of Jackson Hewitt.

A portion of the shares in the IPO will be issued by Liberty Tax, with the rest being offered by certain stockholders of Liberty Tax.

The IPO is being underwritten by Jefferies and SunTrust Robinson Humphrey, JTH Holding said in a filing with the U.S. Securities and Exchange Commission.

The amount of money a company says it plans to raise in its first IPO filings is used to calculate registration fees. The final size of the IPO can be different. (Reporting by Brenton Cordeiro; Editing by Joyjeet Das)