English Premier side Nottingham Forest have lodged an appeal against their four-point deduction for breaching Premier League profit and sustainability rules
An independent commission said the club”s osses in 2022-23 breached the threshold of £61m by £34.5m.
The loss of points has placed Forest into the relegation zone in 18th place, one point behind Luton Town.
Forest said in a statement they would not be making any further comment.
They are the second top-flight team to be penalised for breaches after Everton lost 10 points in November, which was later reduced to six on appeal.
Last week, Forest said they were “extremely disappointed” with the decision, which they said “raises issues of concern for all aspirant clubs”.
Premier League clubs can lose £105m over three seasons – £35m per campaign – but Forest’s maximum loss was only permitted to be £61m because they spent two years of the assessment period in the Championship.
Forest, who were charged in January, won promotion from the second tier in 2022 and proceeded to sign a British-record 22 new players that summer, also bringing in five players on loan.