* Files show whether or not others accessed code

* Says German authorities seize hard drives

By Laurence Fletcher

LONDON, July 10 (Reuters) - The owner of a website onto which a purportedly stolen Goldman Sachs Group Inc (GS.N: Quote, Profile, Research) computer code was downloaded has declined to say whether or not other people accessed the code while it was on the site.

Roopinder Singh, who runs file storage website xp-dev.com, told Reuters in London on Friday that computer files show whether or not the valuable code -- which U.S. prosecutors have charged former Goldman employee Sergey Aleynikov with stealing -- was viewed by others, but he declined to say what they show due to the scale of the case.

According to Singh, accounts at xp-dev.com initially have a privacy setting that only lets the user see them. However, users can change that setting to allow other people to view files.

"Private is the default," he said. "You then have the option ... You can explicitly either share it (or keep it private)."

He declined to say what the settings on Aleynikov's account were.

Singh also said German authorities had taken hardware from the website on Monday, while the UK's Serious Organized Crime Agency visited his flat in south east London several hours later that evening. He said his website was down until Wednesday morning.