The letter states: "We understand that Mr. Gove commented 'I feel rather like the grand wizard of the KKK giving an address to the AGM of Black Lives Matter.' "
"The comments made by your guest in relation to Black Lives Matter and the KKK are deeply offensive and divisive," the letter addressed to Professor Andrew Burrows and Professor Imelda Maher said.
The letter continues:
"That the very real struggles of Black and Minority Ethnic communities in this country and around the world against racism, discrimination and violence should be made light of at a gathering of eminent lawyers is staggering."
"We believe that the comments will be viewed as repugnant by the majority of the UK legal academic community. For BME colleagues throughout the legal academy, they are extremely concerning."
The SLS did issue a statement following the remarks after concerns were raised and voiced on social media.
Statement Regarding the Society’s Annual Conference Dinnner https://t.co/fcoVyQHC8M— The SLS (@legalscholars) September 11, 2016
However, according to the 100 academics, the statement simply does not go far enough.
The initial statement said: "The invitation on behalf of the SLS was made and accepted when he [Gove] was Minister of Justice and Lord Chancellor (and months before the EU referendum campaigns had begun).
"In the course of his speech, aware that his academic audience might be largely hostile given his position on Brexit, Mr. Gove drew an analogy, the gist of which has since been tweeted."
"The Society wishes to distance itself clearly and unequivocally from this comment and sincerely regrets that it was made and caused offense."
Michael Gove, a Conservative politician was Secretary of State for Education from 2010 to 2014 and Secretary of State for Justice from 2015 to 2016 until he was sacked by Prime Minister Theresa May.
Mr. Gove also led the Vote Leave campaign ahead of the UK's referendum on its membership of the European Union and even threw his hat in the ring for the job as PM after David Cameron resigned.
Since the UK vote to leave the EU, hate crime has increased on average 57 per cent nationwide according to the National Police Chiefs' Council (NPCC). Mark Hamilton, head of the organization said that he believed the referendum debate was responsible for the increased figures.
Black Lives Matter (BLM) was formed following the murder of black teenager Trayvon Martin by George Zimmerman, who was acquitted for the crime. BLM is an international activist movement that campaigns against racism towards black people, police brutality and racial inequality.