Jan 19 (Reuters) - Luckin Coffee plans to relist its shares in the United States, the Financial Times reported on Wednesday, two years after the Chinese coffee chain"s $300 million accounting scandal. The company is exploring whether it should relist on the Nasdaq, as soon as the end of this year, the report said citing two sources familiar with the matter. Ahead of the proposed relisting, Luckin held meetings with investors and advisers to discuss other options for capital raising, according to the report. A spokesperson for Luckin Coffee declined to comment. Luckin was delisted from the Nasdaq stock exchange in June 2020. Six months later, the company agreed to pay a penalty of $180 million to settle the accounting fraud charges with the U.S. Securities and Exchange Commission.