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A winding-up order over a £35m debt dispute has put Steven Rosen's directorship at risk.
The company that bought Sheffield United has been liquidated, risking a points penalty.
A High Court ruling on Wednesday could cost Sheffield United 12 points in the Championship.
A winding-up order could hit Sheffield United with a 12-point deduction.
Just one game into the season, Sheffield United are at serious risk of a heavy punishment.