July 10 (Reuters) - SES Imagotag on Monday said that it unequivocally rejected a second report from Gotham City Research, in which the hedge fund alleged accounting irregularities in the French smart label firm's financial statements.

The French company, which on Friday had already rejected the second report after it was dismissed by analysts, said Gotham's accusations were solely designed to help the short seller profit from a decline in its share price.

(Reporting by Olivier Sorgho; Editing by Sudip Kar-Gupta)