Manly have officially denied claims of salary cap rorting after lodging their reply to the NRL's breach notice on Friday.

Manly chairman Scott Penn said the Sea Eagles have rejected all claims made against his club.

Full denial: Sea Eagles chairman Scott Penn said the club had made a full response to the claims. Credit:Daniel Munoz

The Sea Eagles were given three extensions to lodge their reply to the preliminary findings of an NRL integrity unit investigation.

The NRL has threatened the club with a significant fine and a potential adjustment of their 2018 salary cap.