JUST I believe most of the short maybe B Warrant holders and will deliver shares when they exercise. These are naked shorts and they have three days to deliver. ISCO is not classified as SHO so holders of warrants may delay beyond three days as long as they hold warrants and cover when convert. This is my understanding. Do anyone has more to add or comment. So holders of B warrants can short now even they do not deliver in the next three days.