(Reuters) – GoPro Inc, which makes wearable sports cameras and accessories, filed with U.S. regulators on Monday to raise up to $100 million in an initial public offering of common stock. J.P. Morgan, Citigroup and Barclays are the lead underwriters of the IPO, the company told the U.S. Securities and Exchange Commission in a preliminary prospectus. GoPro, founded in 2004, sells its products through specialty retailers who target surf, ski and motorsports enthusiasts. The San Mateo, California-based company’s cameras are also used by the Discovery Channel, ESPN and other networks.