Levy has left the chairman's post in the last 24 hours.
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But while many fans are happy to see Levy depart, Pleat told BBC Sport: "To achieve success in the modern game without mega money is very difficult and to do what Tottenham have done in the last two decades is quite incredible.
"The stadium is magnificent, nobody can rival the training ground, and the club is on a good footing and he has always been sensible.
"Daniel Levy is no more tough than any other chairman who protects his club and looks after his club's finances. As far as being a custodian of the club I don't think there is a more astute chairman. I would say he has looked after the club well."