City were forced onto the back foot last year after the Football Leaks email cache suggested they had hidden millions of money in funding by the club’s Abu Dhabi owners.
Uefa President Aleksander Ceferin described the case against City as “concrete”.
Last week, Yves Leterme, the former Belgian Prime Minister who is head of Uefa’s Club Financial Control Body said: “If what has been written about Manchester City is true, there might be a serious problem.
“This can lead to the heaviest punishment – exclusion from Uefa competitions.”
But in response to the letter, City wrote back stating that the claims against them were based on “hacked or stolen emails”
City also suggested that, given that some of Uefa’s own confidential emails had been published, European chiefs should actually be backing the club’s stance and seeking to strengthen and enhance cyber-security.
Uefa, though, is under pressure from other clubs and senior internal figures to come down hard on City.
SunSport reported last month how one significant voice believed “sporting sanctions” were the only acceptable outcome and Leterme’s comments suggested that was the prevalent view.
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City are unlikely to accept any potential ban lying down and would be expected to challenge such a punishment at the Court of Arbitration for Sport.
The Etihad club could also question the legitimacy of FFP altogether, although CAS rejected a similar move from Turkish side Galatasaray, citing the support for the policy from the European Court.
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