Mississippi State will not face punishment over the alleged illicit benefits published in a Yahoo! Sports report. The NCAA notified the Bulldogs that it considers the school's role in the matter closed, according to a source with direct knowledge of the situation. Mississippi State was one of three SEC programs – including Alabama and Tennessee -- listed in the September report linking former Alabama player Luther Davis as a middle man for agents and prospective NFL draft picks. Mississippi State began an internal investigation after the story published and the NCAA eventually corresponded with the school before deeming no allegations would be filed, according to the source. Yahoo! reported that Davis purchased airfare for former MSU football players Fletcher Cox and Chad Bumphis while they were still in school. Yahoo! authenticated a flight purchase in Dec. 2011, before Mississippi State's Music City Bowl appearance later that month. Cox declared for the draft after the bowl game and Bumphis played another season.