Lee Johnson is confident that the proposed takeover at the Stadium of Light will go through.
The club announced on Christmas Eve that a deal had been agreed between Black Cats current owner Stewart Donald and Kyril Louis-Dreyfus had been agreed.
In a statement, Sunderland said that they expected the deal to be ratified by mid-January. The club said the would not comment on the matter until they were able to do so.
Johnson said: "I think it's as you were. It's still positive and pending. Nothing that I've heard or any conversations that I've had would say it's not going to happen. I truly believe it's going to happen at this stage.
"Obviously we know football. It's been interesting to watch other clubs like the Wigan one fall away and the Derby one - the rumours with that one as well.
"I think we're very strong in terms of what we're trying to do and obviously if we get the new ownership it takes the course in a slightly different path.
"Internally we're still driving to do everything we can to go and work for the short term as well as the long term."
Speaking after the defeat to Plymouth Argyle, Johnson said the club needed to invest in the pitches both at the Stadium of Light and the Academy of Light.
The head coach wants to change the culture at Sunderland and gave an analogy of what he would do, if he were a prospective buyer of the club.
He said: "I think it's definitely part of the energy in terms of if I was an owner [develop off the pitch infrastructure]. If I was looking to invest in any business but in particular a football club, I would want to know that everything that is free is A grade before I invest in it.
"For example, sleep. It's a really interesting performance - sleep is free and you get your sleep there's a better chance of you performing.
"Then we can look at the one per cents. Should we get the boys their own pillows for when we travel away or their own mattress toppers.
"Then do we need a van to take those. Therefore we're stepping away and adding more finance. I would want to know that all the free bits are being done in a world class manner - the coach is good enough, the players have got good culture and understand what the club is about."
"Then I would look to invest in the areas that are going to then maximise my pound. I think that's what it's about more than anything," Johnson added.
"At the moment the club is still haemorrhaging money. Of course it is, we're in the middle of covid. We've got an unbelievable fan base that we can't get involved. Our best chance of income is iFollow and for whatever reason it doesn't provide a lot.
"Fair play everybody has been paid and they've stuck to their word. The new owner knows this. Knows what the situation is - even the four-and-a-half million issue that came out.
"I presume that was sold as an ongoing concern over a couple of club sales. It all has to come into the pot and somebody has to pay for it.
"Our challenge at the football end is that we're maximising the owners pound and we're valuing our own.
"That we're finding systems and data gives value to an action that proves we need to sign this player because we haven't got one that we're able to develop if we use the assets that we've got internally."