THE Football League has written to all 72 League clubs summarising last week's judgment by an Independent Arbitration Panel on Leeds United's appeal against its 15 point deduction.

The letter, written by League Chairman Lord Mawhinney to his club counterparts, provides further clarification of the Panel's judgment and its implications.

In explaining his reasons for providing the summary document to clubs Mawhinney writes: "Despite the fact that The Football League Board's actions and decisions were overwhelmingly upheld by the Arbitration Panel, and in doing so Leeds United were also ordered to pay the costs incurred by The Football League in defending its actions, certain criticisms continue to be made of the Board and it is only right that these are addressed. This paper will seek to do that."

To read the full summary document sent to all 72 club chairmen click here.