Sunderland AFC say the League One season must be finished on the pitch, "not in a meeting room and most certainly not in a courtroom".
There is disagreement among third-tier clubs about whether to continue the season, after matches were suspended in March due to the coronavirus pandemic.
Sunderland are one of six clubs who announced last Thursday their commitment to playing out the season.
In a statement released on Wednesday, Sunderland’s chief executive Jim Rodwell said: "We believe that any league placings should be determined by what happens on the pitch, not in a meeting room and most certainly not in a courtroom.”
The EFL said on Friday that a framework has been agreed in the event of the season being forced to conclude prematurely, using a points-per-game (PPG) system, while retaining play-offs, promotion and relegation.
Clubs in League Two have indicated a preference to end their season, principally because of the cost of continuing without match-day revenue.
Rodwell, though, says that is a price his club are willing to meet:
Fulfilling our remaining fixtures will come at considerable cost, but it sets a deeply concerning precedent for professional football clubs to decide against completing competitions they have entered because they don't feel like doing so.