Nov 26 (Reuters) - Pershing Square SPARC Holdings Ltd, the special purpose acquisition rights company of billionaire investor Bill Ackman, on Friday filed for a public offering of its warrants in the United States. The SPARC structure has been devised by Ackman and has never been tested on Wall Street before. The move comes months after the prolific dealmaker abandoned a deal for his $4 billion blank-check company to buy a 10% stake in Universal Music Group, due to concerns from the U.S. Securities and Exchange Commission. The SPARC, an affiliate of Ackman"s Pershing Square Tontine Holdings Ltd (PSTH.N), will offer 244.4 million subscription warrants, it said in its filing. (https://bit.ly/3HYH5ja) Each warrant will give the holder the right to purchase common stock at a minimum price of $10 per share. The listing will require the SEC to approve a proposal submitted by the New York Stock Exchange, to allow listing and trading of subscription warrants by acquisition vehicles. If approved, the warrants will be listed on the NYSE, the company said.