Spongetech Delivery Systems, Inc. (fka SPNGQ)

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IB has 2,200,000 shares SPNG avail to short.

Symbol: SPNG
Availability: 2'200'000
Exchanges: PINK, ARCAEDGE, NITE, IBSX, OTCBB
http://www.interactivebrokers.com/en/trading/ViewShortableStocks.php?key=spng&cntry=usa&tag=United+St&ib_entity=&ln=#

IB provides a stock inventory utility in Account Management, under the "Tools" icon. This utility provides indicative inventory information, estimates of the number of shares currently available for borrowing, estimated borrow rates, rate trends, and an indicator of how many different lenders are prepared to make their inventory available. By considering this pool of information, traders can manage their short selling strategies appropriately.
http://www.interactivebrokers.com/en/p.php?f=shortableStocks&p=s&ib_entity=llc