Embattled city Comptroller John Liu’s former campaign treasurer says spam e-mails aren’t proof of her alleged scheme to funnel illegal donations into his political war chest.

Jia “Jenny” Hou is demanding a “bill of particulars” detailing the allegations against her so she can whittle down the mountain of evidence turned over by prosecutors.

In a Manhattan federal-court filing, Hou says she was given nearly 19,500 “supposedly relevant” e-mails, and that sorting them out has become a “huge . . . make-work project.”

The Manhattan US Attorney’s Office declined to comment.