A statement by Chairman Eggert Magnusson reads, "I think it is now time to draw a line under this matter.
"The fine imposed on us was very significant but we accept that mistakes were made and it is now time to move on.
"Our intention as a Club is to be totally focused on Sunday's game. We know that our fate, like every other club, will be decided, where it should be, on the pitch."
Despite these comments and warnings from the Premier League, Sheffield United and
Wigan Chairman Dave Whelan, who has done the most moaning so far after seeing his inept Wigan side completely outclassed by Tevez and Co at the JJB a couple of weeks ago has called on the Premier League to show evidence that Tevez is still eligible to play.
Whelan has wrote another letter to PL Chief Executive Richard Scudamore saying, "In your e-mail of May 8 sent to all Premier League clubs, you state that assurances were received in a satisfactory form from West Ham. Surely the contract can only be terminated by both parties?
"Could we and the rest of the Premier League please see concrete evidence, i.e, written confirmation that this contract had been cancelled by both parties and furthermore, was this termination actually completed before Saturday, April 28, the day West Ham played Tevez at the JJB Stadium?"
West Ham go to newly crowned Champions Manchester United on Sunday knowing that a solitary point will be enough to send Wigan down the Championship and ensure Alan Curbishley's survive the dreaded drop.
Although Alex Ferguson is good friends with Alan Curbishley, he has promised to field a full strength team for his sides final home game of the season.
"We have to respect the position of the other teams at the bottom," said
"Paul Jewell has done a fantastic job at
"We also have our own reputation to think about, so although I am a great friend of Alan Curbishley, he understands the position I am in and knows I will be playing my strongest team on Sunday."