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AMMAN, May 28 (Reuters) – Syrian authorities on Monday

blamed Islamist militants for the massacre of 108 men, women and

children in the town of Houla and denied U.N. and witness

accounts that army tanks were in the area at the time.

In a letter to the U.N. Security Council published by state

media, the Foreign Ministry said the Syrian army had clashed

with hundreds of armed men who it said committed Friday’s

massacre. The ministry said the killers used knives, which it

called a “signature” of Islamist militant attacks.

“Not a single tank entered the region and the Syrian army

was in a state of self-defence using the utmost degree of self

control and appropriate response, and anything other than this

is pure lies,” the ministry’s letter said.

“The terrorist armed groups … entered with the purpose of

killing and the best proof of that is the killing by knives,

which is the signature of terrorist groups who massacre

according to the Islamist way.”

It said three Syrian soldiers were killed and 16 wounded.

United Nations Secretary-General Ban Ki-Moon said in a

letter to the Security Council on Sunday that U.N. observers who

visited the site after the massacre “saw artillery and tank

shells and as well as fresh tank tracks”, adding that many

buildings had been destroyed by heavy weapons.

Witnesses and opposition activists said Assad’s forces, the

only side with artillery and tanks during the 14-month-old

uprising against his rule, carried out the massacre of the Sunni

Muslim civilians. They said the 108 were mostly killed by

bullets and knives but that at least 15 also died from shelling.

Houla is mostly populated by Sunni Muslims – from Syria’s

majority community which has led the revolt – while many of the

surrounding villages are dominated by Alawites, the offshoot of

Shi’ite Islam that provides most of Assad’s ruling cadre.

(Reporting by Khaled Yacoub Oweis; Editing by Mark Heinrich)