Eli Manning isn’t playing in the Super Bowl, but he landed on the front cover of the New York Post on Thursday all the same. Manning, the Giants and several other employees of the team are being accused of distributing fraudulent memorabilia in a lawsuit filed by collector Eric Inselberg. Among the allegations is that Manning passed off a signed helmet that he had not worn in a game as a game-worn item. The Giants said the suit had no merit on Thursday morning and Manning followed suit in a statement on Thursday afternoon. “The Giants told me this suit is completely without merit and I have no reason to believe otherwise. The Giants are going to fight it and so will I,” Manning said.