Adds comment from Rasperia's lawyer in paragraph 4, Russia's Raiffeisenbank comment in paragraphs 5 and 6

Dec 18 (Reuters) - Austrian lender Raiffeisen RBIV.VI said on Thursday Russian unit AO Raiffeisenbank would book provisions of 339 million euros ($397.38 million) in the fourth quarter in connection with a second lawsuit by Russian investment firm Rasperia.

The bank said a ruling by the Arbitration Court of the Kaliningrad Region decided that Strabag STRV.VI and its Austrian core shareholders are liable to pay the amount to Rasperia and that the verdict can be enforced against AO Raiffeisenbank's assets.

Raiffeisen was ordered in January to pay damages of 2 billion euros to Russian investment company Rasperia in a landmark ruling that was one of the harshest against a Western company still doing business in Russia. It is the biggest Western bank still operating there.

"Rasperia is satisfied with the Russian court's decision, which once again defended the Russian investor in the Strabag shareholder dispute and recovered the company's unpaid funds, blocked due to European sanctions," Rasperia's lawyer and managing partner of K&P.Group Igor Ozersky told Reuters.

"The bank categorically disagrees with both the fact that it was held liable and the ruling," a spokesperson for Russia's Raiffeisenbank told Reuters.

"Despite the fact that Raiffeisen Bank is not a party to this dispute and has no connection to either the subject matter or the parties involved, the bank has once again been named as a defendant," the spokesperson said, adding that the court has ordered the recovery of about 340 million euros from the bank's accounts.

Raiffeisen said its unit will appeal the verdict with suspensive effect and added the ruling has no impact on RBI Group's financial results excluding Russia.

Shares in Raiffeisen fell as much as 3.6% to 35.84 euros after the announcement, extending earlier losses.

($1 = 0.8531 euros)

(Reporting by Linda Pasquini and Elena Fabrichnaya,Editing by Madeline Chambers)

((linda.pasquini@thomsonreuters.com; +48 58 7785261;))