I'm not sure what the "33,000" is in reference to. I was contesting, "This is the literal bare minimum in a U.S. corporation in 2017." Is a corporation defined

I'm not sure what the "33,000" is in reference to. I was contesting, "This is the literal bare minimum in a U.S. corporation in 2017." Is a corporation defined as a company with 33,000+ employees in the US?