"We are going to open up those papers and publish them as we promised so people can see what was happening," he said.
"I would say though that it's important to remember that the Taylor Enquiry was a proper and thorough investigation.
"It wasn't just an enquiry into what happened but it also led to huge changes in the way that we manage and arrange football in this country.
"But Hillsborough was a national tragedy, I'm hugely sympathetic to the families of the victims. I'm sure there are regrets for all the institutions involved at the time including the government.