Message : Required fields SYDNEY, April 21 (Reuters) - Australian Clinical Labs (ACL), a pathology provider owned by domestic private equity firm Crescent Capital Partners, is seeking to raise $315 million in an initial public offering next week, according to a memo seen by Reuters. The company and its advisors, Merrill Lynch Equities and Goldman Sachs, will offer shares at A$4 each at an institutional bookbuild on April 27, valuing the company at A$809 million, according to the memorandum sent to investors. A listing of ACL, one of the three big pathology companies in Australia servicing more than 90 private and public hospitals, would be Australia's largest IPO of the year, adding