The publishing company that has offered to buy Gawker is worried that the bankruptcy filing by founder Nick Denton is a negotiating tactic to extract a lowball settlement of Hulk Hogan’s $140 million jury award.

“We are concerned [that Denton] would use our deal as leverage,” said Michael Torkin, attorney for would- be purchaser Ziff Davis.

Gawker filed for bankruptcy on June 10 after a Florida judge said Hogan could start slapping liens on the company’s properties.

The wrestling legend sued Gawker for posting a surreptitiously recorded sex tape ­of him online.

Torkin said Denton could settle with Hogan for “$10 million to $15 million,” then rescue his company from ruin and walk away with a “windfall.”

Torkin asked Manhattan bankruptcy judge Stuart Bernstein to approve a roughly $13 million penalty against Gawker if Denton settles with Hogan for a fraction of the $140 million jury verdict and withdraws the bankruptcy filing. The judge agreed.

A source told The Post there are “no ongoing settlement discussions” between Hogan and Gawker.