SAO PAULO, Jan 28 (Reuters) - Brazilian asset manager Esh Capital has urged medical lab company Alliar to call an extraordinary meeting of shareholders to discuss allegations of financial wrongdoing by two company executives.

The allegations were made in early November by tycoon Nelson Tanure's MAM Asset Management, shortly after it bought a 27.3% stake in Alliar from Patria Investments Ltd..

At the time, MAM requested at extraordinary general meeting (EGM), saying it was considering potential lawsuits against the executives, who are also shareholders in Alliar.

Alliar has not commented on the allegations.

Later in November, Alliar announced an agreement between a large group of shareholders - including the two executives - to sell their shares in Alliar at 20.50 reais apiece to MAM. At the same time, MAM asked to delay the EGM it had requested for two months.

Esh Capital, which owns about 2.5% of Alliar's shares, sent a letter on Wednesday to Alliar, signed by its lawyers and seen by Reuters, asking them to hold the EGM.

"MAM Asset made public accusations and cannot just pretend they did not exist," Vladimir Timerman, partner at Esh Capital, told Reuters.

Tanure and MAM representatives declined to comment on the allegations or the request for an EGM.

Alliar also declined to comment on the request for an EGM, noting only that the deal with MAM had been approved by antitrust watchdog Cade.

Alliar shares closed at 15.64 reais on Thursday. (Reporting by Tatiana Bautzer Editing by Mark Potter)