Davies criticised Liverpool FC and manager Kenny Dalglish on his football podcast for refusing to play on the anniversary of the tragedy (April 15), which took the lives of 96 supporters.
Addressing the backlash on Twitter, the QI comic admitted that his remarks were "insensitive" but stood by his comments.
"I can't reply to all the tweets on this subject, only reiterate my support for the Justice For 96 campaign & apologise for being insensitive," he wrote.
However, he insisted: "Many disagree but I feel that the Liverpool v Everton semi-final could be played on Apr 15. Apologies to those upset by that suggestion.
"There are plenty of dates in history associated with appalling tragedies. We have all suffered loss in our lives."
Listen to Alan Davies's comments on his Tuesday Club podcast below: