Pinksheets.com short# doesnt include naked shorts Interactive Brokers are off shore... <A HREF="http://individuals.interactivebrokers.com/en/trading/ViewShortableStocks.php?key=fccn&cntry=usa&.." target="_blank">http://individuals.interactivebrokers.com/en/trading/ViewShortableStocks.php?key=fccn&cntry=usa&...</A>. Off shore naked shorts are not included in the Pinksheets.com accounting.