Per court documents, Manning sent an email to equipment manager Joe Skiba that read, "2 helmets that can pass as game used. That is it. Eli."
Giants spokesperson Karen Kessler released a statement on the report:
This came shortly after a request from marketing agent Alan Zucker for two game-used helmets and jerseys.
Manning, Skiba and the Giants were among those named in a lawsuit from three memorabilia collectors.
Another email exchange featured Skiba admitting to the plaintiff that Manning created the fake memorabilia because he "didnt want to give up the real stuff."
Manning and the Giants were first sued over these allegations in 2014. Last March, the plaintiff claimed the Giants gave former player Michael Strahan a bogus jersey he thought was used during Super Bowl XLII.
One fake game-used helmet from Manning is also supposedly in the Pro Football Hall of Fame.