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Dec 19 (Reuters) - Fuel distributor ARKO Petroleum on Friday disclosed a decline in nine-month revenue in its U.S. initial public offering filing, as companies line up to list early next year.

The company reported a $24.7 million profit on $4.27 billion revenue for the nine-month period ended September 30, compared with a $32.7 million profit on $4.92 billion revenue a year earlier.

The offering comes as issuers look to list early next year after the holiday season, seeking to take advantage of receptive market conditions.

On Wednesday, tax firm Andersen ANDG.N and medical supply giant Medline MDLN.O were well received on their year-end debut.

The U.S. IPO market has regained momentum following a period of market turbulence sparked by President Donald Trump's trade policies that dampened new offerings. The Federal Reserve's rate cuts have also revived investor confidence and appetite for new listings.

ARKO Petroleum is a U.S. wholesale fuel distributor, supplying motor fuel across more than 30 states.

Formed by convenience store chain operator ARKO Corp ARKO.O, ARKO Petroleum focuses on fee-based fuel distribution to affiliated retail sites and third-party dealers under long-term contracts, and also sells fuel through its fleet fueling locations.

The company will list on the Nasdaq under the symbol "APC".

UBS Investment Bank, Raymond James and Stifel are among the underwriters for the offering.

(Reporting by Prakhar Srivastava in Bengaluru; Editing by Shilpi Majumdar and Krishna Chandra Eluri and Maju Samuel)

((Prakhar.srivastava2@thomsonreuters.com;))