Peace has complained about how the attempts to sign Berahino unsettled the player, who was dropped for the Baggies' last three games by manager Tony Pulis, and the chairman also criticised Spurs' valuation of the forward and the way the North London club had structured their bids.
"We have never, as a club, spoken about another team's players and I am not about to do so now," Levy said in a statement on the club website.
"However, I do want to make a few general points regarding transfers."
Berahino suggested on Twitter that he would not play for the Baggies again under chairman Jeremy Peace after missing out on the move.
"Firstly, there is hardly a transfer concluded across Europe which doesn't include staged payments. This is particularly so when significant amounts... are involved -- players don't come cheaply these days," Levy said.
"Secondly, we do not make anything personal. None of the proposals, discussions or negotiations we undertake involve any personal elements or ego -- everything we do is in the interest of what is best for our club," the Spurs chairman said.
"Thirdly, we never make anything public, particularly in the best interests of the players involved. Making aspects such as transfer requests public is wholly disrespectful to a player."
(Reporting by Simon Jennings in Bengaluru; editing by Sudipto Ganguly)
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