Lockheed Aircraft Corp. will make available to the Securities and Ex-change Commission a document indentifying foreign officials who were beneficiaries of $38 million in questionable payment in an unusual arrangement designed to maintain the document's confidentiality.

Lockheed negotitated the arrangement with the SEC and U.S. District Court Judge John Pratt here. The aerospace giant agreed to submit the document to the Judge Pratt. who will keep it under seal for the scrutiny of SEC investigators only.

The company said it requested the arragement because disclosure of the officia ls involved could result in "grave damage" to Lockheed and harin foreign relations between the U.S. and other nations.

"We feel that our public discloures for the commission several months ago essentially fulfilled and requirements of the initial consent decree." George Smith. Lockheed attorney. said.

The special committee was one of many set up at corporations under inrestigation by the SEC for questionable foreign and domestic payments. The committees generally made up of companies outside directors. carried out internal investigations to determine the scope of illegal payoffs and todisclose the extent of their activities to the SEC.

The Lockheed document which is an appendix to the report on payoffs between 1970 and 1975 which was issued last May. will used by the SEC to doublecheck the results of the SEC investigation.

An SEC attorney said yesterday that the commission still has the right to ask the court to approve public disclosure of the appendix.

"We decided that we wanted this information. and as long as we preserved our rights for future proceedings. nothing would be lost." an SEC enforcement attorney said. "The important thing was to examine the documents."