UPDATE 2-Hertz to restate results for 2011-2013, shares skid

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June 6 (Reuters) - Car rental company Hertz Global Holdings Inc said it would restate results for the past three years to correct accounting errors, sending its shares down more than 10 percent.

Results for the first quarter ended March 31 would likely miss market expectations due to costs associated with the accounting review, the company said in a regulatory filing on Friday. (http://r.reuters.com/has89v)

Hertz had been scheduled to report results on May 7 but delayed the announcement, saying more work was required.

The company did not say on Friday when it would release its results.

Hertz's audit committee concluded that financial statements for 2011 should no longer be relied upon and that adjustments were needed for 2012 and 2013.

The company said errors included the treatment of capitalization and depreciation for some non-fleet assets, renter obligations for damaged vehicles and restoration obligations at the end of leases.

Hertz's accountant is PricewaterhouseCoopers LLP.

The company's first-quarter U.S. rental car revenue per day fell 1.6 percent, hurt by excess fleet and a late Easter holiday, Hertz said. Easter fell on April 20 this year, while it fell on March 31 in 2013.

Hertz shares were down 10.6 percent at $27.25 in early trading on the New York Stock Exchange.

(Reporting by Sagarika Jaisinghani and Ankit Ajmera in Bangalore; Editing by Kirti Pandey and Joyjeet Das)