HANOI/HONG KONG, April 2 (Reuters) - An investment

vehicle linked to CVC Capital Partners has disposed of its

entire 5% stake in Vietnam's fourth biggest non-state owned

commercial lender, Asia Commercial Bank (ACB), for $220 million,

according to a company filing and a person with knowledge of the

matter.

The sale confirmed an early-January report by Reuters that

the Europe-based alternative investment firm was in talks with

an adviser to explore the sale of its stake in the Ho Chi

Minh-listed bank following approaches from potential buyers.

A company filing showed Whistler Investment Ltd sold a 5%

stake in ACB for a total of $220 million.

Whistler Investment is an investment vehicle under CVC,

according to the person with knowledge of the matter. Buyers of

the stake are two U.S.-based financial institutions, the source

added.

CVC and ACB did not immediately respond to requests seeking

comment on Tuesday.