The Sutton United Board of Directors has this morning released the following statement.
''The Board of Directors at Sutton United has made the extremely difficult decision to part company with manager Matt Gray.
Matt will forever have a large place in Sutton United's history as the manager who took us in to the Football League for the first time in our 123-year existence, and to a Wembley final and within a point of the play-offs in our first season at this level. However this season's results have been disappointing and our league position, as we approach the half way mark of the season, led us to decide with great reluctance that a change is necessary.
We would like to express our massive gratitude to Matt for the success he has given us during his four and a half years in charge, and for his endless dedication, commitment and hard work in that time, all done with an attitude, passion and energy that made him hugely popular in every area of the club. He will always be welcome at Sutton, and we offer him every good wish for his future career.
Update: We can now confirm that Jason Goodliffe, Matt's assistant throughout his four and a half year spell in charge and also a former Sutton player between 2009 and 2011, will take charge of first team training this week and preparation for the game against Mansfield Town on Saturday.''