The Football Association has confirmed that it has received observations from Wigan Athletic chairman Dave Whelan relating to allegations that he made racist comments following Malky Mackay's appointment as manager.
English football's governing body confirmed that Whelan, who had threatened to quit as Latics chairman if he were charged with making such comments, has submitted his version of events as part of its investigation.
A statement read: "The FA will now consider Wigan Athletic chairman Dave Whelan's observations in relation to his recent comments, having received them by today's 6pm deadline.
"The FA will make no further comment at this time."
Whelan's alleged comments came after he appointed Mackay as the club's new boss, with the Scot still under investigation for allegedly sending racist text messages during his time in charge of Cardiff City.
The Wigan chairman will find out next week whether he will be charged.