Dec 6 (Reuters) - Goldman Sachs ( GS ) is exploring

options, including a potential sale, for its ETF Accelerator

platform designed to help the bank's institutional clients

launch their own exchange-traded funds, a source familiar with

the matter told Reuters on Friday.

This platform is separate from the ETF business of Goldman

Sachs' ( GS ) asset management arm, the source said, who did not want

to be identified because the plans are not public.

"We are assessing what the best long-term option is for the

ETF Accelerator platform for Goldman Sachs ( GS ) and our clients,"

said Nick Carcaterra, a spokesperson for the bank, in an emailed

statement.

"No decision has been made and there are no imminent plans

for a change. If we have an update to share, we will do so," he

added.

The news was first reported by Bloomberg News.