(Adds details on sellers, no comment from treasury ministry)
* State lender BGK to sell entire 10.25 pct stake
* Ministry to account for the remaining 1.5 pct put up for sale
* Poland to maintain control of top bank
By Adrian Krajewski and Pawel Bernat
WARSAW, Jan 22 (Reuters) - Poland is offering to sell an 11.75 percent stake in the country's top lender PKO BP worth some 5.3 billion zlotys ($1.7 billion) to bring in fresh privatisation funds to the state coffers, market sources told Reuters on Tuesday.
Poland's treasury ministry, which oversees state assets, has a 33.4 percent stake, while another state bank, BGK, holds 10.25 percent.
"The treasury is looking to sell 147 million shares in PKO," one of the sources said.
Two of the sources said BGK planned to completely exit its holding in PKO in the transaction, with the remaining shares being sold by the ministry.
Poland has been periodically selling stakes in some state-controlled companies on the open market to raise funds to keep down borrowing needs. The treasury ministry usually holds a book-building process before deciding at what price to sell a stake.
Officials have said they could reduce state holdings in PKO and top insurer PZU to some 25 percent, which should allow the government to maintain control of its two main financial institutions.
The treasury ministry declined to comment. (Editing by Richard Chang)