The struggling Hammers lost 5-0 to Championship side Nottingham Forest in the FA Cup on Sunday.
The Upton Park club are second from bottom of the Premier League after just one win in 13 top-flight games.
"We know Sam has not lost his ambition or desire and is committed to making West Ham United a great Premier League club," read the owners' letter.
Record signing Andy Carroll has yet to play for the club this season because of a foot injury, and Gold and Sullivan confirmed West Ham are close to strengthening their squad in the January transfer window.
BBC Sport's Ben Smith reports that Monaco striker Lacina Traore, who is 6ft 8in, could join the club on loan if he gets a work permit, while the club are also believed to be working on deals for Manchester City defender Joleon Lescott and Roger Johnson of Wolves.
"January is not an easy time to do business but we are pleased to confirm we are close to securing one of our key striking targets," they said.
"A defender is high on the list of priorities as well and progress is being made on that front."
Allardyce, 59, fielded a youthful side at Forest as he made nine changes from the team beaten in the league by Fulham.
The Hammers boss said he had prioritised the club's top-flight campaign and the Capital One Cup semi-final against Manchester City, and had informed Gold and Sullivan of his plans.
"It is never enjoyable being knocked out of a cup competition and losing by such a large scoreline to a lower division side is hard to take for us all," stated the owners' letter.
"We thought the youngsters gave their all and did not stop trying but in the end Nottingham Forest's experience proved too much for us.
"I know Sam would have loved to have put out a more varied side, with our talented youngsters accompanied by more senior players in the starting XI.
"But many key players are out injured and Sam has been handed a near impossible task of coming through three crucial games in the space of six days with a squad of only 14 fit and available senior players.
"This is not an excuse, it is a fact."
West Ham visit Manchester City on Wednesday for the first leg of their Capital One Cup semi-final before a league trip to fellow relegation battlers Cardiff on Saturday.
They are currently without Carroll, Ricardo Vaz Te, James Tomkins, James Collins, Winston Reid and Mark Noble through injury, while captain Kevin Nolan is suspended.
"We are under no illusions as to the seriousness of our current predicament in the Premier League," added the letter.
"But on the board we have a combined talent of running football clubs and we will draw on all of our nous to get West Ham United out of this situation.
"We are all working round the clock to do everything in our powers to help arrest our slump in form."
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