"We have listened carefully to the reaction from our fans, the UK government and other key stakeholders.
"We remain committed to working with others across the football community to come up with sustainable solutions to the long-term challenges facing the game."
Spurs' chairman Daniel Levy said: "We regret the anxiety and upset caused by the ESL proposal. We felt it was important that our club participated in the development of a possible new structure that sought to better ensure financial fair play and financial sustainability whilst delivering significantly increased support for the wider football pyramid.
“We believe that we should never stand still and that the sport should constantly review competitions and governance to ensure the game we all love continues to evolve and excite fans around the world.
“We should like to thank all those supporters who presented their considered opinions.”
And Arsenal said this.