The White Hart Lane outfit had already dismissed newspaper reports on Thursday that the club was up for sale, following the news that plans for a new stadium had encountered delays.
Potential buyer Cain Hoy - an American private investment company - released a statement to the British media on Friday to confirm that they were looking into buying the north London club and would need to make a firm offer or pull out by October 10.
However, Tottenham released a second statement soon after to reiterate their stance on the matter.
"Tottenham Hotspur Limited ("THFC") notes the continuing press reports surrounding a potential takeover and the announcement released by Cain Hoy Enterprises, LLC ("Cain Hoy")," it read. "THFC confirms it is not in takeover discussions with Cain Hoy or any other party.
"As stated in yesterday's announcement regarding the new stadium project, THFC has been in discussions with multiple providers of finance so that the optimum financing package for the project can be achieved and, in the course of those considerations, has met representatives of Cain Hoy. However, there are no ongoing discussions with Cain Hoy.
"The club is focused on the new stadium development and the season ahead."
Cain Hoy's earlier statement read: "Cain Hoy Enterprises, LLC ("Cain Hoy") notes the recent speculation in relation to a potential approach to Tottenham Hotspur Limited ("Tottenham Hotspur")," it read. "Cain Hoy confirms that it is at the preliminary stages of assessing a cash offer for Tottenham Hotspur.
"Cain Hoy's considerations are at an early stage, and there can be no certainty that any offer will ultimately be made or at what price any offer might be made.
"In accordance with Rule 2.6(a) of the City Code on Takeovers and Mergers (the "Code"), Cain Hoy must, by not later than 5.00 p.m. on 10 October 2014, either announce a firm intention to make an offer for Tottenham Hotspur in accordance with Rule 2.7 of the Code or announce that it does not intend to make an offer, in which case the announcement will be treated as a statement to which Rule 2.8 of the Code applies. This deadline will only be extended with the consent of the Takeover Panel (the "Panel") in accordance with Rule 2.6(c) of the Code.
"This announcement has been made without the consent of Tottenham Hotspur. A further announcement will be made in due course."
