Goldman Sachs Group Inc told U.S. investigators which counterparties it used to hedge the risk that American International Group Inc would fail, Bloomberg said, citing three people with knowledge of the matter.

The list was sought by the Congressional Oversight Panel and the Financial Crisis Inquiry Commission, who are reviewing the beneficiaries of New York-based AIG's $182.3 billion government bailout, the report said.

The panels which are reviewing the use of taxpayer funds in financial bailouts received the data from Goldman Sachs, the people told the agency.

Goldman Sachs had rebuffed a request in May from the Congressional Oversight Panel for the names of counterparties, according to a document provided to lawmakers, the report said.

Goldman could not be immediately reached for comment by Reuters outside regular U.S. business hours.

(Reporting by Amulya Nagaraj in Bangalore; Editing by David Holmes)

Goldman sachs Aig