The Securities and Exchange Commission is investigating whether Resorts International adequately disclosed payments to U.S. and foreign public fficials and political organizations, the company announced today.

Resorts said the SEC is also examining sources of financing for its Atlantic City properties and numerous acquisitions and sales of secutities and other assets in statements filed since January 1970.

Resorts, which is defending its record in lengthy hearings before the New Jersey Casino Control Commission in an effort to keep its extremely profitable Atlantic City casino, said it would cooperate fully with the Sec/.

Raymond Brown, Resorts' chief counsel at the hearings, told the commission that "it should not be construed... that any violation of law has occurred."

SEC officials and Resorts executives declined to comment beyond the brief statement issued by the company, which gave no indication what political figures had received payments from Resorts.

New Jersey state legal authorities, who have recommended that Resorts be denied a permanent Atlantic Ticy license, have cited as one reason payments Resorts made to Bahamian officials in connection with the gambling casinos Resorts runs in the Bahamas.

The Atlantic City casino is the only U.S. casino Resorts owns, but there was no indication whether or not the payments to U.S. officials involved Resorts' New Jersey activity.

A second reason that New Jersey Attorney General John Degnan cited in recommending against Resorts being given permanent casino license was the refusal of two banks -- the Bank of Nova Scotia and the Bank of Commerce -- to disclose their financial relationships with Resorts. Both banks reportedly played important roles in funding the company's move into Atlantic City -- a move that has paid off handsomely, with average daily casino gross receipts of over $600,000.

Resorts Class A stock closed 32 3/8, down 1 1/4 points. Its Class B stock closed at 45, down 2 points.

Resorts statements said the company "believes that it can satisfactorily respond to all questions that may be raised" by the SEC.