The Football Association says it is "seeking observations" from Luton Town and "further detail from the police" following tragedy chanting during Sunday's 1-1 draw with Liverpool.
A section of Luton fans are accused of chanting which indirectly references the Hillsborough disaster.
"We are aware of tragedy chanting during the fixture between Luton Town and Liverpool," said the FA.
"We strongly condemn chanting of this nature.
"[We] will continue to work closely with our stakeholders across the game, including the clubs, leagues, fan groups, and the relevant authorities to proactively address the issue."
BBC Sport understands Bedfordshire Police are talking to the club.