There's no way to calculate the naked short position on a stock because it's an illegal practice and obviously no MM reports when they break the law. The MM's get away with it here because most pinks are exempt from the reporting that would get any other stock placed on the threshold list and force the MM's to cover, this earlier post explains why:
Most of the longs here believe the stock has been naked shorted by 100's of millions of shares. If it turns out to be true and the company has been baiting MM's all along to continue shorting it with public increases in the A/S without actually adding to the O/S (remember, the TA is gagged so it can be happening) with the ultimate plan of releasing a 10¢ buyout PR and cashing in on the panic buying short MM's would generate covering their positions then this could be a huge payday for the people who held through this miserable decline.
TGTL made an excellent point in support of this with this earlier post:
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