Sports Letters: Distorted values

Sir: I'm intrigued by the penalties imposed by the FA on Tottenham Hotspur and Millwall recently. It would appear that committing a breach of the FA's rules of accounting, which has been exaggeratedly described as fraudulent, requires a far heavier punishment than the offence of risking the safety of football fans and players.

The values which seem to underpin these decisions appear to be absolutely inappropriate. The game may now be ruled by accountants, but human life and common decency must always be more important.

This appears to me to be a classic case of 'bringing the game into disrepute'.

Yours,

GIULIANO RATELLI

London SE19