LOL, 70 million in cash and assets, cancer vaccines in the pipeline, most of which are already in late stage clinical trials. BK no where in sight. They wont be delisted anytime soon either. They have at least 6 months from the time Nasdaq sends them a letter about their PPS to get the PPS back up. Good luck with your theory though.
(PS--Id start thinking about covering that short position if I were you.)
If you are going to believe what the other guy said, let me sell you some stock.