SAO PAULO, Nov 27 (Reuters) - Embattled Brazilian retailer Americanas said on Monday it has signed a Plan Support Agreement (PSA) with creditors accounting for more than 35% of its debt, in a key step towards a successful restructuring plan.

Americanas, which is backed by a billionaire trio that founded 3G Capital, filed for bankruptcy earlier this year after uncovering $4 billion of accounting inconsistencies.

The proposed plan, which will now be voted on by a creditors' assembly scheduled for December 19, includes a capital injection of as much as 12 billion reais ($2.45 billion) by the 3G trio as well as a debt-for-equity swap.

In addition to the creditors that have already signed the PSA, Americanas said in a securities filing, others have also expressed interest in supporting the plan and are conducting internal procedures to also join the deal.

"Americanas' management believes the agreement is an important milestone in the reorganization process and progress towards its goal of emerging as a stronger and more competitive company," the retailer said.

"With a feasible reorganization plan supported by the main creditors and reference shareholders, management believes there is a clear and viable path to finalizing the reorganization process within a foreseeable horizon."

Major Americanas creditors include lenders BTG Pactual , Santander Brasil and Bradesco.

($1 = 4.9059 reais) (Reporting by Gabriel Araujo; Editing by Steven Grattan)