On Monday, Walmart claimed that Tracy and the others in his limousine were not wearing seatbelts when their vehicle was struck by one of their trucks in a highway accident.
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Tracy Morgan has issued a statement in response to Walmart's claims
Now, the 30 Rock star has issued a statement. "After I heard what Walmart said in court I felt I had to speak out," he said. "I can't believe Walmart is blaming me for an accident that they caused.
"My friends and I were doing nothing wrong. I want to thank my fans for sticking with me during this difficult time. I love you all. I'm fighting hard every day to get back."
Tracy, along with his fellow passengers, filed a complaint against the retail giant in July, stating that Walmart had its driver working under "unreasonable" conditions.
They claimed that the driver had been awake for over 24 hours and that he fell asleep at the wheel, causing the crash which killed Tracy's friend and fellow comedian James McNair.
Tracy Morgan and his partner Megan Wollover, pictured in May
Responding to the filing on Monday, Walmart said the injuries suffered by the surviving passengers were caused in whole or part by their "failure to properly wear an appropriate available seatbelt restraint device".
By failing to use seatbelts, the retailer said, the passengers "upon information and belief, acted unreasonably and in disregard" of their best interests.
Walmart has requested a written statement specifying the amount of damages alleged in the complaint, and has asked for a trial by jury.
Tracy, 45, has been struggling since coming out of rehab in mid-July. His lawyer told People in August that the star was "really having a tough time" with his recovery.