(Corrects day from Friday to Sunday)

By Joshua Franklin

NEW YORK, Dec 13 (Reuters) - Private equity firm Vista Equity is nearing a deal to acquire Pluralsight Inc, a U.S. learning software company with a market value of more than $2.7 billion, people familiar with the matter said on Sunday.

The exact price that Vista will pay for Pluralsight could not be learned, but if the negotiations conclude successfully a deal could be announced in the coming days, one of the sources said.

The sources requested anonymity because the matter is confidential. Pluralsight and Vista Equity did not immediately offer any comment. (Reporting by Joshua Franklin in New York Editing by Greg Roumeliotis)