Nottingham Forest has appealed against the four-point penalty given by the English Premier League last week for breaking the league’s financial regulations.
Forest confirmed the appeal in a brief statement, which was different from their previous lengthy response expressing frustration with the penalty.
The club breached rules regarding profitability and sustainability, which allow clubs to lose a maximum of £105 million ($133 million) over three years.
Forest’s assessment period included two Championship seasons, allowing losses of up to £61 million ($77 million) in their first Premier League season, but they exceeded this by £34.5 million ($44 million).
As a result of the penalty, Forest dropped from 17th to 18th place, which is a relegation spot, with 21 points. Luton moved out of the relegation zone to 22 points.
Previously, Everton had a points deduction reduced from 10 to six points after appealing against breaching spending rules by less than £20 million ($25 million) over three years.