"The Sunderland fans have been fantastic and their support is very, very important to us. I wanted to be sure that they are aware of this decision and why I have made it well before the game on Wednesday," Wilko told the club's official site.
"It is vital to guarantee Sunderland's status that we move away from the wrong end of the table as quickly as possible, that has to be my first priority.
"We have suffered a number of set-backs recently as a result of long-term injuries to some key first team players, and I can't afford to risk this situation getting any worse.
"The Worthington Cup is an important competition with the winner guaranteed a place in Europe. We want to win the game but this year the Premiership has to come first." 
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