Southend player-coach Graham Coughlan has distanced himself from links with the vacant manager's role at Plymouth.
Reports from the local press in Essex on Thursday suggested Coughlan - a fans' favourite at Home Park - has been contacted by the Pilgrims with a view to potentially filling the shoes of the departed Peter Reid.
Currently, Carl Fletcher is in caretaker charge of Plymouth, and Coughlan said he was thinking only on his responsibilities at the Shrimpers.
"I'm employed by Southend and I would not be able to commit to any other club. I'm not prepared to comment on speculation," he said.
"If people want to speculate I can't stop that, but, at this moment in time, I am concentrating on my job with Southend."