Eli Manning’s Helmet Hell

THE ISSUE: Eli Manning’s denial that he passed off fake Giants’ memorabilia as game-worn.

Although quarterback Eli Manning’s e-mail to his equipment manager about two helmets that could “pass as gameused” does make him look guilty, I hope his denials prove to be true (“Mad Mann,” Sports, April 21).

However, Manning’s claim that he can’t explain his innocence because the case is “pend- ing litigation” is ridiculous, and I’m not convinced the e-mails were misleading or could be taken out of context. But I do know that sometimes where there’s smoke there’s a smoke machine. Richard Siegelman Plainview

Manning saying he cannot comment any further on the case because of “pending litigation” is like President Trump saying he cannot release his tax returns because they’re under audit. Edward Rankin Floral Park