The Independent Police Complaints Commission (IPCC) said it has identified 240 amended Hillsborough police accounts.
The IPCC's latest Hillsborough investigation update revealed 101 police officers have been interviewed so far and 10 more are arranged.
"Given that we have so far established that 22 of the officers are now deceased that leaves us with 218 officers to interview", it said in a statement.
"Contact with seven former officers has led us to taking the view that they are not fit for interview on health grounds, while nine other former officers have declined to be interviewed", the IPCC added.
More top news
Researchers say the prevalence of loss of smell and taste was three-fold higher in individuals testing positive than in those testing negati
The IOPC has urged officers to listen to ethnic minority communities amid Black Lives Matter protests
A chilly night for sheltered, rural spots further north