A law firm hired by the estate of Lehman Brothers Holdings Inc has demanded trading records, email and other material for all of 2008 from a few hedge funds and Goldman Sachs , the New York Times said.

Apart from Goldman, the law firm Kasowitz, Benson, Torres & Friedman representing Lehman, has asked for the records from hedge funds including SAC Capital Advisors, Greenlight Capital , the Citadel Investment Group, and Och-Ziff Capital Management , the paper said.

No lawsuits have been filed by the Lehman estate against the hedge funds, the newspaper said.

As part of its bankruptcy proceedings, the Lehman estate issued subpoenas in April seeking documents from Goldman and the hedge funds that make reference to their Lehman-related investments, to see if any documents could provide a basis for a lawsuit to recover potentially billions of dollars in damages from the funds, the newspaper said.

The law firm Kasowitz, Benson, Torres & Friedman could not immediately be reached for comment by Reuters outside regular U.S. business hours.

The Financial Crisis Inquiry Commission, a 10-member congressionally appointed panel, said on Monday it will hear on Wednesday and Thursday from a slate of regulators and high-profile figures in the crisis, including former Lehman Brothers Chief Executive Dick Fuld and ex-Wachovia CEO Robert Steel.

(Reporting by Sakthi Prasad in Bangalore; Editing by Muralikumar Anantharaman)