Two South Korean companies have resuscitated a plan to construct a $2.7 billion Universal Studios theme park in the country.The project was announced in November 2007 but was delayed due to a lack of funding. Now a group of 15 companies led by retail and hotel group Lotte, which holds a 27% stake, and steelmaker Posco, with 24%, have pledged to start construction next year. The park is skedded to open in 2014. Universal Parks and Resorts chief exec Tom Williams declined to reveal how much the company will invest. Located in Hwaseong City, an hour’s drive from Seoul, the complex will include a water park, hotel, condos, golf course and other leisure facilities.