Southend United have had their appeal against the deduction of 10 points rejected, the BBC understands.
Southend United have had their appeal against a 10-point deduction rejected.in August after failing to clear an HM Revenue & Customs debt before a deadline imposed by the National League.However, the BBC understands it will stand, leaving Southend bottom of the table despite winning five of their 11 league matches so far this season.
Owner Ron Martin has been in talks with potential purchasers, although it is thought the timescale makes completion of a full sale highly unlikely before the court date.
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