Theo is understood to have rejected a move away last week - and Suwarso has hinted it was Como which was the club involved.
He told Calcio e Finanza: “In the last few days we made an offer for one of the most important players in this league, but the club did not want to sell him, and we made an offer for an equally important player that the club had agreed to sell us, but the player did not want to come.
"We are not afraid to make offers, in fact we would probably make them for any player in the world, but we do not work like that.
"The goal is to attract talented young players who can play attractive football and who can help (coach Cesc) Fabregas. People forget that we have just been promoted and expect us to play really well against all the big teams, but we are just at the beginning. Our goal is to build an attractive team, so that when people come here they enjoy it.”