> The 27MM is on top of the 33MM, not out of them. This is wrong. Not sure where you came up with this. I think you are confused because Matt talks about the

> The 27MM is on top of the 33MM, not out of them. This is wrong. Not sure where you came up with this. I think you are confused because Matt talks about the shorts creating more shares.. There aren't really 60M shares, read the last paragraph you quoted to figure out why.