WASHINGTON, May 18 (Reuters) - Sri Lanka should reach out to Tamils and build a political accommodation that protects the rights of all its citizens, the United States said on Monday after Colombo declared victory against the Tamil Tiger rebels.

Sri Lanka said it had militarily defeated the separatist Liberation Tigers of Tamil Eelam (LTTE) and taken control of the entire country for the first time since 1983, apparently ending one of the world's most intractable civil wars.

U.S. State Department spokesman Ian Kelly declined to say whether the United States still opposed the International Monetary Fund giving Sri Lanka a $1.9 billion loan, seen as vital to helping it recover from the global financial crisis and rebuild after the war.

U.S. officials told Reuters in late April they were seeking to delay the loan to pressure the government to better protect civilians caught in the fighting and do more to forge a political settlement with the Tamils.

"This is an opportunity for Sri Lanka to turn the page on its past and build a Sri Lanka rooted in democracy, tolerance and respect for human rights," Kelly told reporters.

"Now is the time for the government to engage the Tamils, Sinhalese and other Sri Lankans to create a political arrangement that promotes and protects the rights of all Sri Lankans," he added.

The Sri Lankan government has to provide basic assistance and services to the estimated 280,000 people who fled the fighting in the northern part of the country, Kelly said.

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