Longford Town say they are "extremely confident" that the alleged incident during the game against Kerry FC on Friday "did not occur."
Kingdom manager Billy Dennehy spoke post match of the "unacceptable comment" made to one of his players in the nil all draw.
Then, Kerry FC released a statement in which they outlined how they were aware of "an alleged racial remark directed at one of our players" and how the club "stands with the player affected and he is receiving all support available to him at this time".
Longford have now responded that "After conducting our own investigation and speaking with players and staff, Longford Town FC is extremely confident that the alleged incident did not occur and we are fully behind the individual in question. We will work with the relevant authorities to establish the facts of the matter."