explains in detail. An example of a Long buying, and a Long selling is given, ending up being reported correctly to SHO as "Short". Any KMAG Long selling, and a Long buying where the broker has to toss it to a MM is extremely likely to be marked "Short". With it showing up in the daily SHO short report.
Either one understands how trades occur under Rules 200-203, or consult a 3rd party site presenting false conclusions about the daily SHO report.