The New England Patriots have responded to the Ted Wells Report, an investigation into the use of under-inflated footballs by the organisation.

The NFL has suspended quarterback Tom Brady for four games based on the findings of the report, but the Patriots have issued a rebuttal.

"The conclusions of the Wells Report are, at best, incomplete, incorrect and lack context," the introduction to the WellsReportContext.com website reads.

"The Report dismisses the scientific explanation for the natural loss of psi of the Patriots footballs by inexplicably rejecting the Referee's recollection of what gauge he used in his pre-game inspection. Texts acknowledged to be attempts at humour and exaggeration are nevertheless interpreted as a plot to improperly deflate footballs, even though none of them refer to any such plot."

The website has nearly 20,000 words from the Patriots, which essentially point out the inconsistencies in Ted Wells's 243 pages of findings into their actions and those of Brady.