Leeds chairman Ken Bates has demanded Mawhinney's resignation after the club last week lost an appeal to an arbitration panel against the points deduction.

Mawhinney has now written to all club chairmen to counter that criticism.

Leeds were docked the points after failing to secure a company voluntary agreement because HM Revenue and Customs (HMRC) refused to accept their offer on £7.7million owed in tax and national insurance.

Mawhinney said in his letter: "Clubs which do not pay PAYE and NIC relating to their players are, in effect, spending more than they can afford on players.

"As a result, those clubs that live within their means are at a competitive disadvantage. Whilst discussions with HMRC will continue, our focus should be on ensuring that all clubs meet their obligations to HMRC as and when they fall due."

The four-page letter details the key findings by the arbitration panel and seeks to counter Bates' criticisms.

Mawhinney added: "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."