SEOUL (Reuters) - Tech giant Samsung Electronics Co Ltd said on Thursday it is carefully considering proposals by U.S. hedge fund Elliott Management and said it "believes in constructive and open dialogue" with investors.

The U.S. fund on Thursday urged the crown jewel of South Korea's top conglomerate Samsung Group to split itself into a holding company and list its operating company on the Nasdaq stock exchange. Elliott also called for a special dividend.

Samsung said in a statement it is committed to creating "long-term, sustainable value" for all stakeholders and that it aims to maximize shareholder value. The firm did not comment on specifics of Elliott's proposal or whether it has been in communication with the U.S. activist hedge fund.

(Reporting by Se Young Lee; Editing by Edwina Gibbs; Editing by Edwina Gibbs)