Headlights manufacturer odelo Bulgaria, part of Turkey's Bayraktarlar Group, has inaugurated a 40 million euro ($44.6 million) plant in Trakia Economic Zone, the government in Sofia said on Tuesday.Nearly 400 people are expected to be employed at the plant by 2023, Bulgaria's government said in a statement.The new plant will manufacture headlights for Mercedes-Benz vehicles, according to previous statements by the company.Earlier this year, odelo Bulgaria opened a research and development centre in Sofia, where 40 people will be employed.Odelo Bulgaria is a wholly-owned subsidiary of Turkey's Farba Otomotiv Aydinlatma Ve Plastik Fabrikalari, part of Bayraktarlar Group.