S.Korea shares slip as country sees three-digit daily virus cases

* KOSPI falls, foreigners net sellers

* Korean won strengthens against U.S. dollar

* South Korea benchmark bond yield falls

SEOUL, Sept 23 (Reuters) - Round-up of South Korean financial markets:

** South Korean shares fell on Wednesday as investors were wary after the country reported three-digit daily coronavirus cases for the first time in four days. The Korean won strengthened, while the benchmark bond yield fell.

** By 0229 GMT, the benchmark KOSPI fell 18.99 points, or 0.81%, to 2,313.60.

** The country, which has seen a spike in COVID-19 cases since August, planned to procure 20% more flu vaccines for the winter than the previous year to jab 30 million people.

** Meanwhile, shares of South Korean battery supplier LG Chem dropped as much as 5% after Tesla, the electronic vehicle market leader, unveiled plans to cut costs and produce its own batteries.

** Investors are again worried about the surge in new COVID-19 cases, while a big drop in Tesla shares also created some jitters in the local stock market, said Lee Kyoung-min, an analyst at Daishin Securities.

** Foreigners were net sellers of 39.3 billion won worth of shares on the main board.

** The won was quoted at 1,163.4 per dollar on the onshore settlement platform, 0.14% higher than its previous close at 1,165.0.

** In offshore trading, the won was quoted at 1,164.85 per dollar, down 0.1% from the previous day, while in non-deliverable forward trading its one-month contract was quoted at 1,163.9.

** MSCI’s broadest index of Asia-Pacific shares outside Japan was down 1.01%.

** The KOSPI gained 5.28% so far this year, but lost 2.3% in the previous 30 trading sessions.

** The trading volume during the session in the KOSPI index was 428.53 million shares. Of the total traded issues of 906, the number of advancing shares was 250.

** The won weakened 0.6% against the U.S. dollar so far this year.

** In money and debt markets, December futures on three-year treasury bonds rose 0.04 points to 111.90.

** The most liquid 3-year Korean treasury bond yield fell by 0.3 basis points to 0.894%, while the benchmark 10-year yield fell by 1.8 basis points to 1.456%. (Reporting by Cynthia Kim, Additional reporting by Jihoon Lee, Editing by Sherry Jacob-Phillips)