(Photo credit: Danielle Parhizkaran/NorthJersey.com / USA TODAY NETWORK)

SAN JOSE, Calif. -- New York Giants co-owner Steve Tisch's alleged connection with Jeffrey Epstein is not yet the subject of an NFL investigation, but commissioner Roger Goodell said the league is 'looking into' the facts around the files released by the U.S. Justice Department regarding Epstein in which Tisch's name is mentioned more than 400 times.

Goodell, speaking at the State of the League address on Monday afternoon, said he was aware of Tisch being named in the documents as part of the Epstein Files Transparency Act.

'Absolutely we will look at all the facts. We'll look at the context of those and try to understand that,' Goodell said. 'We'll look at how that falls under the (league personal conduct) policy. I think we'll take one step at a time. Let's get the facts first.'

Tisch said last week he never went to the disgraced 'Epstein Island' location in the Caribbean but admitted he exchanged messages with and knew Epstein.

'We had a brief association where we exchanged emails about adult women, and in addition, we discussed movies, philanthropy and investments,' Tisch said Friday in response to the release of the files. 'I did not take him up on any of his invitations and never went to his island. As we all know now, he was a terrible person and someone I deeply regret associating with.'

The NFL issued a statement earlier Monday but did not reveal any knowledge of Tisch or other franchise owners who might have been affiliated with Epstein, who died in a jail cell of an apparent suicide one month after he was charged in July 2019 with sex trafficking and conspiracy to commit sex trafficking of minors.

'The league is aware of the reports and Steve's response. Our office will look into the matter to understand the facts,' the NFL said earlier Monday in a statement.

--Field Level Media