Having read and digested the full 18 page Report issued by the Panel yesterday I can only describe this outcome as a complete 'whitewash'. The Leeds appeal was dismissed solely on the fact that the club had signed a letter stating they they had accepted a 15 point penalty in order to start the 2007/08 season in League 1. The other 2 key findings are irrelevant (1)Leeds had left it too late to appeal (2) other clubs would be affected. If the Hearing had been held in August when first requested Lord Otton's 1st point would have held good. Why on earth did it take so long for the Panel to reach such a simple decision? Why did the FL legal team request 3000 pages of documents from Leeds in preparing their case if the outcome was so simple?

Why in rejecting Leeds appeal was the Panel so critical of the FL's appeal and insolvency procedures? Why were Leeds criticised for delay when the FL refused to accept an appeal? The truth is, there was no way the FL could afford to lose this case. My question is how have they managed to escape so easily? We shall probably never know.

We the fans were never informed by the club or the FL that the 15 point penalty was linked to accepting a place in L1 rather than L2. FL Regulation 11 is quite specific in that a 'new' club takes it's place in the League in L2. If LUFC 2007 knew this to be the case why did they ever think that they had grounds for an appeal? Does this now mean that every club when it is taken over as a result of going into administration, when its Golden Share is suspended, automatically starts again in L2?

So Leeds are in the Play Offs, playing well and have a good chance of gaining promotion. But, where does this ruling leave the likes of Luton, Bournemouth and Rotherham plus the other clubs who will go into administartion in the future bearing in mind that there are about 40 clubs teetering on the edge of going into administration.

Leeds will overcome this setback as we have all other disappointmen