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.

(Reporting by Phuong Nguyen in Hanoi, Kane Wu in Hong Kong and Yantoultra Ngui in Singapore;Editing by Kirsten Donovan)