Oct 8 (Reuters) - Elliott Management Corporation:
* Elliott discloses active stakes in Polycom and Mitel
* Elliott management says issues letter to Polycom board calling for immediate
comprehensive strategic review
* Elliott management corporation - "sees potential Polycom and Mitel
combination driving over 80% upside to Polycom stock price by end of 2017"
* Elliott management corporation - "Polycom should undertake a full strategic
review"
* Elliott management says "our equity investments in both Polycom and Mitel are
approximately the same size at around $100 million each"
* Elliott Management - owns 6.6% of the outstanding common stock and
equivalents of Polycom Inc
* Source text for Eikon ID:nBw9dWcGfa