JERUSALEM, Dec 6 (Reuters) - Bank Leumi, Israel's second-largest lender, said on Sunday its wholly owned U.S. unit had sold the rights to two buildings in New York for $109 million.

Leumi said it will record a profit of $53 million, or 207 million shekels, in the fourth quarter from the transactions by Bank Leumi USA.

(Reporting by Steven Scheer; editing by Jason Neely)