Dec 15 (Reuters) - Hong Kong's Vinda International on Friday said Indonesian billionaire Sukanto Tanoto-owned Royal Golden Eagle has made an offer to acquire the tissue and diaper maker for a maximum amount of HK$26.13 billion ($3.35 billion). ($1 = 7.8066 Hong Kong dollars) (Reporting by Echha Jain in Bengaluru; Editing by Rashmi Aich)