Here is the full statement:
"The board is pleased to announce record sales of 19,000 season tickets for this season. On August 4, in response to media reports, the club offered to refund season tickets due to the Ginola transfer.
"27 refunds have been made and 100 new tickets sold since that time."
The board of directors of Tottenham Hotspur Football Club have announced record sales of season tickets this summer - and disclosed that 27 fans returned their tickets after the transfer of David Ginola to Aston Villa.