After looking at all the players and its latest move, it would seem that being short going into the weekend or even at this price could be dangerous. A weekend move to take the company private and do a deal could be fatal for shorts. If an offer comes in at $60 or $70 while slim is possible, at that point shorts are screwed. Seems like a HUGE risk considering that Icahn has 14 million shares in the the $36 - $37 area. He has a lot of personal fire power, Ackman is using shareholder funds which he has to answer for.