The comic book's writer initially developed a script for the big-screen adaptation with Gordon-Levitt and producer David Goyer before the actor decided to drop out of the project.
"My respect for @hitRECordJoe, is undiminished. Getting to know him was the best bit of the last round. He's special," Gaiman wrote on Twitter.
"I would love to work with @hitRECordJoe some more. He's smart, honest & really nice."
Gordon-Levitt replied, "Deepest thanks, kind sir. I sincerely hope we find another way to collaborate sooner than later."
The actor couldn't see eye to eye with the studio "on what makes Sandman special, and what a film adaptation could/should be.