Iran's Ambassador and Permanent Representative to the United Nations Majid Takht Ravanchi categorically ruled out any involvement in attacks on US bases in Iraq.
In his letter to UN Secretary General António Guterres, Takht Ravanchi termed US airstrikes on Iraqi forces as violation of Iraqi sovereignty and international law.
The full text of Iranian envoy's letter is as follows:
I am writing to you regarding the letter dated 27 February 2021 from the Permanent Representative of the United States of America to the United Nations addressed to the President of the Security Council (S/2021/202), in which through the use of the term "Iran-supported non-State militia groups", attempts were made to accuse the Islamic Republic of Iran of supporting such so-called "non-state militia groups" in Iraq, which is hereby categorically rejected.
As has been made clear on previous occasion (S/2020/81), the Islamic Republic of Iran has not been involved, directly or indirectly, in an armed attack by any entity or individual against the United States in Iraq, and accordingly, firmly rejects any claim to attribute to Iran, explicitly or implicitly of any attack carried out against American forces in Iraq, such attribution is completely unfounded and unsubstantiated, thus legally null and void.
The Islamic Republic of Iran condemns the unlawful military strike of the United States forces against Iraqi forces the Syrian-Iraqi border on 25 February 2021. Such dangerous acts which have wrongly been justified based on an extremely arbitrary interpretation of Article 51 of the Charter of the United Nations violate the sovereignty of regional countries are clear manifestation of gross violations of international law and practice, only serve the malicious interests of terrorist groups in such countries, hence must be halted. I should be grateful if you would have the present letter circulated as a document of the Security Council.