The upscale Costa Rican resort where the 14-year-old son of former New York Yankees outfielder Brett Gardner died tried to distance itself from reports that he may have suffered food poisoning there — as it issued its first statement on the tragedy.

“We are deeply saddened by this loss and our hearts go out to the family during this incredibly difficult time,” Arenas Del Mar Beachfront & Rainforest Resort said in Spanish in a statement to The Post Tuesday.

“The factors that led to this tragic incident are unknown and we are fully cooperating with authorities as they investigate,” the resort said.

Miller Gardner seen in an undated photo. TikTok / zoe

Miller Gardner, son of former New York Yankees outfielder Brett Gardner is seen in an undated photo shared by the team Sunday, March 23, 2025.

“We remain committed to supporting our guests and staff, prioritizing their well-being and safety while respecting the privacy of those affected.”

Brett Gardner was vacationing with his wife, Jessica, and their two sons at the resort at the picturesque Manuel Antonio National Park when Miller died in his bed, reportedly due to asphyxiation.

According to Costa Rican news outlets, the teen became ill after eating something, but details of what caused his death have not been revealed pending an autopsy.

An overhead view of the resort in Costa Rica. Arenas Del Mar Beachfront & Rainforest Resort

The Arenas Del Mar Beachfront & Rainforest Resort. Arenas Del Mar Beachfront & Rainforest Resort

Brett Gardner, 41, played for the Bronx Bombers for 14 years and was a popular mainstay on the team.

The family announced the tragic news in a statement over the weekend.