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Published 09:48 7 Dec 2015 GMT
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The ISL scandal involved reported figures of $100 million dollars being paid in bribes to the now defunct sports marketing company, and it appears the Brazilian has well and truly thrown his one time apprentice under the bus.
The letter, which has been obtained by the BBC, and reported by The Guardian, goes on to say:
"During the period of time in which I was Fifa president, Mr Joseph Blatter was the secretary general, I maintained commercial relationships with sports marketing companies which were under my economic control, and, as a result of these relationships, I received remuneration, in accordance with Fifa regulations, and this was the object of a judicial proceeding settlement in Switzerland without acknowledgement of any guilt. "I clarify that all expenses for the mentioned proceeding, including attorneys, were paid by Fifa. I emphasise that Mr Joseph Blatter had full knowledge of all activities described above and was always apprised to them."

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