Great catch. Below is the excerpt from SNL. It identifies Gotham as Dan Yu who I found out also posts under the twitter as @LongShortTrader who incidentally was Gotham's first public contact point on Twitter. Sounds like a credible set of facts.
"Gotham City Research LLC, which attacked Ebix's accounting and tax practices, was registered in Delaware on Feb. 13, only eight days before the release of the report on Feb. 21. The author disclosed a short position in Ebix on the financial blog Seeking Alpha but did not disclose his identity. While a Gotham City Research representative reached by SNL declined to give his name, Edward Ketz, a Penn State University accounting professor cited in the report, said Daniel Yu contacted him in regard to the report's discussion of the practice of booking deferred revenue as accounts receivable.
Yu is a well-known short seller who has previously targeted Green Mountain Coffee Roasters Inc. and Sino-Forest Corp."
so once again I ask...why not have short sellers register with the SEC if they take a 5% or more position in a company??? It is only fair. Lons must file a 13D or 13G for the same reasons that the short holders should, ie in the public interest.