Coventry City CEO Tim Fisher has blamed still blaming Coventry City Council, ACL for the club's problems.
Writing in the programme for the Preston North End game, Mr Fisher wrote: "We can say that we would be in the top six already had it not been for the actions of the City Council and we are still at a loss to to understand why they chose not to sign the CVA a few weeks ago.
"Had they done so, we would have started on the same number of points as everyone else and we would be looking to cement our place in the higher reaches of the table today, rather than trying to clear another three points from the minus ten we started on.
"Sadly, that is where the off-the-field matters have had such a big impact on what happens on it.
"One of the reason's given by the council for rejecting the CVA that caused the ten point loss was they wanted an investigation into where players contracts sat but, the truth is, they have known all along and have chosen to act as if it is some kind of mystery.
"The Football League, finally confirmed last week that they have been registering players in 'Holdings' rather than 'Ltd' and as we have maintained for months, this has been going on since way before SISU took over.
"That is significant because there is a myth that somehow SISU have set up this structure because they have something to hide when, in fact, it was a structure they inherited.
"The fact that club is now reconstituted without this complication is another positive to emerge from this sorry mess.
"Of course, the one issue that we have been unable to solve in the short term is club playing its 'home' matches outside the city.
"So there is absolutely no doubt, we persued a deal to stay at the Ricoh Arena. Indeed for months, we were told we were not recognised as the club and therefore neither ACL and the Council would deal with us.
"What has been said in public recently has not matched what has happened in reality. The plea from the Council Leader to meet had no substance and was followed, just days later, by the voting down of the CVA days later, by the voting down of the CVA - is that a real sign of an organisation that wants to negotiate in good faith?
"Sadly because there are so many different versions of events it's quite understandable that supporters don't know what to believe.
"It's caused a split and it meant that many thousands were not present to see a great win over Bristol City and that is very regrettable.
"I know many feel that they have to stay away on principle because they don't want to give money to the owners. Let me assure everyone, whether there are 1,000 or 7,000 supporters inside Sixfields each week, it is going to be at a huge cost to SISU for the next three years.
"They don't expect any sympathy for that but instead, will work to ensure we return the club to the Coventry area as soon as possible on terms that are good for the football club and not because someone is pointing a gun to our heads."