(Refiles to fix media identifier) Jan 12 (Reuters) - China’s Lenovo Group on Tuesday said it plans to issue Chinese Depository receipts (CDRs) representing up to 10% of the PC maker’s total number of shares for listing on the Science and Technology Innovation Board of the Shanghai Stock Exchange. Escalating Sino-U.S. tensions has resulted in many U.S.-listed Chinese companies rushing to secure secondary listing in the mainland or Hong Kong, as the United States threatens to delist firms that do not comply with U.S. auditing rules. Lenovo, the world’s biggest PC maker, which has about 12.04 billion shares outstanding in total as of Jan. 12, said it would seek a specific mandate from shareholders to issue up to 1.34 billion shares or 10% of shares in issue. The Beijing-based company said it intends to use the proceeds from the issuance for research and development of new technologies, products and solutions, among others. A Chinese Depositary Receipt (CDR) refers to shares in non-Chinese companies that trade in China the same way that American depositary receipits (ADRs) allow non-U.S. company shares to trade on American exchanges. (Reporting by Nikhil Subba in Bengaluru, editing by Louise Heavens)