Many of our best shorts come when we can identify large gaps between how bullish investors and management are portraying a situation and what we think the objective facts support. In the case of Overstock.com, we believe the gap between perception and reality is as wide as we have ever seen. As a reminder, we shorted Eros International PLC (NYSE: EROS) ("Eros PLC") and Geron (NASDAQ: GERN) because we believed the reality was starkly different from investor perception and how management portrayed their businesses and prospects. Both management teams made outlandish statements and