Businessman Jojar Dhinsa has pulled out of his bid to buy Coventry City.
He said: "I set out a very clear action plan - I would provide proof of funds in exchange for detailed and up-to-date information on the club's finances.
"The board has refused to agree my plan or to discuss an alternative. I still do not possess sufficiently detailed information to make a formal bid.
"Consequently, I cannot therefore make one and my lawyers have written to the club to confirm this."
Dhinsa first revealed his interest in buying the Highfield Road club in April.
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