 Following the 1991–92 season the First Division clubs, which included Coventry City after their last-day relegation escape, resigned from the Football League en masse and on 27 May 1992 the FA Premier League was formed as a limited company working out of an office at the Football Association's then headquarters in Lancaster Gate.The club decided in summer 1992 to bring back Bobby Gould, who had enjoyed some success at Wimbledon and West Bromwich since his dismissal by Coventry, for a second stint as manager.The intention was for him to work jointly with Don Howe but the latter decided to step down due to a combination of ill health, a difficult commute and a lack of popularity with supporters.