Just felt it was too close, McCarthy said. We didnt get anything from our guys up top looking at it from a different view indicating that it might be a challenge-able type play, coach Joe Judge said. Obviously if it was ruled incomplete, we may have played that situation a little bit differently. We just didnt think there was enough information to overturn it.FOX rules guru Mike Pereira  a former NFL official  disagreed, saying during the broadcast, No question in my mind that if Dallas wouldve challenged this it would have been reversed to an incomplete pass.The Giants werent too concerned. So, why didnt the Cowboys  with all three timeouts  ask for a review?
The Giants accepted the challenge.
( z0 accept :ARG0 ( z1 team :name ( z2 name :op "The" :op "Giants" ) ) :ARG1 ( z3 challenge :ARG1 z1 ) )
(z0 / accept-01
    :ARG0 (z1 / team
              :name (z2 / name
                        :op1 "The"
                        :op2 "Giants"))
    :ARG1 (z3 / challenge-01
              :ARG1 z1))
The Giants accepted the challenge .
z1 :name z2
z2 :op1 1
z2 :op2 0
z0 :ARG0 z1
z0 :ARG1 z3
z3 :ARG1 z1