New York--Goldman Sachs & Co. will file with the Securities and Exchange Commission to offer 40 million shares in a secondary public offering. It is intended to broaden ownership of Goldman's stock and provide additional working capital. In May, Goldman raised $3.7 billion when it sold 69 million shares in an initial public offering. Goldman is among the most prolific of investors in b-to-b. Recent moves include investments in BuildOnline.com and eAccess Ltd.