The English Football League is investigating allegations that Sheffield United's American owners, the investment group COH Sports, created a new parent company in order to avoid paying £35m still owed to the club's previous owner, Prince Abdullah. The matter matters because it raises questions over whether the current owners meet the EFL's owners' and directors' test, and because Abdullah's side argues that underpaying the agreed purchase price could hand United an unfair competitive advantage over their Championship rivals.

COH Sports, led by Steven Rosen and Helmy Eltoukhy, agreed to buy the club for about £100m in December 2024 and paid an initial instalment of roughly £30m, but is alleged to have missed subsequent payments. Abdullah's vehicle, United World, has issued a high court winding-up petition and referred the dispute to the EFL and the Independent Football Regulator. The owners accept that around £35m is owed and confirm the parent company change to Delaware-based 1919 Partners LLC, but insist the two matters are unrelated and describe the restructuring as a move to strengthen the club's long-term financial footing.