GDANSK, Poland, May 23 (Reuters) - The finance chief of Poland's biggest e-commerce platform Allegro said on Thursday that the marketing spending of China's Temu shows it is fighting hard, but does not see it gaining a significant market share for now.

Allegro, which already operates in Poland, Czech Republic and Slovakia, also aims to open its market places in Hungary, Slovenia and Croatia over the next two years.

"Temu in particular are fighting very hard ... when you look at the internet marketing spending," CFO Jon Eastick told Reuters.

"We do look at how they're making progress in terms of share by doing surveys on a monthly basis ... what we're seeing is in line with our thesis that they have a strong offering for a certain part of the market," the Allegro CFO added.

Eastick said this was largely people who were looking for very low prices and were prepared to wait a long time for the products, and that Temu was "executing on that," adding: "But that doesn't translate into something which might potentially be 20%, 30% of e-commerce demand in the future."

Allegro, Eastick said, was starting to work on preparing its platform to be deployable in Hungary.

"But we haven't made any firm plan yet about when that might take place in terms of commercial launch," he added.

"We're very happy with the way the Slovakian project launched. It's working very effectively and bearing in mind the country is half the size of Czech Republic, we're happy with the first results that we're seeing," Eastick said.

Allegro also sees improvement in terms of prices.

"Last year, the average selling price was dropping quite quickly. In our growth, the growth is still coming more from shipping more items at a lower price, but that rate of decline in price has slowed right down in the first quarter," he said.

"It looks like from strongly declining, that rate of decline has slowed right down and maybe the next thing we'll see is an increase in the average selling price. We haven't got there yet, but the signs are that the trend may be changing. So this trading down may be about to turn into trading up again."

Allegro's adjusted earnings before interest, taxes, depreciation and amortization (EBITDA) of its Polish operations rose 36.6% on the year to 820.2 million zlotys ($208.3 million) in the first quarter, above the 780 million zlotys expected by analysts in company-compiled consensus. ($1 = 3.9380 zlotys) (Reporting by Adrianna Ebert; Editing by Alexander Smith and Milla Nissi)