Maybe under new rules an f/s will work...hasn't in the past, nor has changing cusip # or any of the other schemes companies come up with. Physical delivery of certs is the only thing that keeps those shares unavailable for a borrow...of course even that doesn't affect naked shorts...
Should be interesting over the next few months.
If nothing significant happens with the new rules some of those 100+ companies with the supposed naked short positions are going to look awfully silly.
Companies can with some time, effort, and a few bucks, figure out pretty close what naked short there is, using DTC sheets and NOBO lists....I think very few actually take the time.
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