A NEW airline, Air Mandalay, has been formed to operate a regional and domestic charter service for Burma, an airline official says. ''We are starting with two aircraft. The initial aim is to bring tourists into Burma from Bangkok and other Thai resorts,'' said Lewis Tan, chief executive officer of Techmat Holdings, which owns Air Mandalay. Techmat, a local company, is operating under licence from the Burmese Government with two ATR 72-210 turbo-prop aircraft bought for US$35 million. Mr Tan said Air Mandalay flights would begin in June.