Everton Football Club Company Ltd. 16th April, 1940. DEAR SIR, We, the undersigned, Directors of the Everton Football Club, will be obliged if you will publish the following statement:— During the controversy over the match at Wembley on April 13th, the standpoint of the Everton Club has been entirely missed or misconstrued. Our sole objection is, and has been, to the frequency with which our players have been called upon to play in what were known as "Red Cross" matches. The number of players supplied by our Club has been absurdly out of proportion. We have provided as many as four players for one match. All League Clubs will understand and sympathise with our position. This has been financially the most difficult season ever experienced, and the depletion of our team caused by the calls on our players for these matches, has resulted in considerably reduced gates in our games. There came a time when we considered it advisable to call a halt. It will surprise those who, quite unauthorised, have talked about "Everton defying the Football Association," to know that the first occasion upon which we did not release our players was for a match organised by the Football League, and not the Football Association. Later we were asked by the F.A. whether Sagar, Cook, Jones and Mercer were available and willing to play at Sheffield for the F.A. XI v. Yorkshire XI. We replied as follows :— "I am sorry to inform you that Sagar, Jones and Mercer will not be available, but Cook may. I spent some hours yesterday trying to contact him without success, and I think it would be as well if you wrote direct to his military headquarters then followed the address of the Headquarters. It is possible that he knows by now, as I left a note at his home and asked them to forward it. I will wire you if I get any message from him. Yours faithfully, THEO KELLY." We received a further communication which read :— "Your letter of the 18th inst., notifying that Sagar, Jones and Mercer are not available for the Red Cross match, has been received. We will appoint substitutes for Sagar and Jones, and hope you will agree to release Mercer, so that he may assist the F.A. XI. We have heard from Cook that he will be pleased to play. Yours faithfully, S. F. ROUS." We replied as follows:— "Further to my telegram of to-day, and in reply to your letter of the 19th inst., I herewith confirm that our player, Mercer, is not available for the above match. We have no spare half-back to substitute for him at Wolverhampton on Easter Monday, Jones being unable to make the journey, and for personal reasons, Mercer himself desires to go to Wolverhampton. Yours faithfully, THEO KELLY." P.S.—Livingstone, of Bury, and Johnston, of Blackpool, have been very good half-backs when playing against us this Season."