There is a difference between Equity shorts and Naked Shorts
Equity Short Interest - FINRA Rule 4560 OTC Short positions reported 2 times per month
Naked short selling, or naked shorting, is the practice of short-selling a tradable asset of any kind without first borrowing the security or ensuring that the security can be borrowed, as is conventionally done in a short sale. When the seller does not obtain the shares within the required time frame, the result is known as a "failure to deliver".