MADRID, Feb 20 (Reuters) - Short-seller fund Gotham City Research on Tuesday issued a second report on Spanish pharmaceutical company Grifols maintaining some of the questions over its accounting practices.

Gotham City's new report focuses on the links between Grifols and Scranton Enterprises NV.

The short seller said the management changes made by Grifols since its first report last month "indicate to us that at least some of our concerns are valid".

Grifols did not immediately respond to request for comment. The company had said last month it would sue Gotham City for damages. (Reporting by Inti Landauro)