2. Atmel Corporation ( ATML): Designs, develops, manufactures, and markets a range of semiconductor integrated circuit (IC) products. Market cap at $2.97B, most recent closing price at $6.75. Shares shorted have decreased from 19.58M to 14.82M over the last month, a decrease which represents about 1.13% of the company's float of 420.79M shares. Days to cover ratio at 2.53 days. The company is expected to report earnings on February 6th, 2013. Atmel recently announced that the company has laid off 200 workers due to "weak economic conditions." The stock is trading around $6.85 versus its 52-week range of $4.37-$10.74, down 30% in the past 1-year. The company has ample liquidity with $287 million in cash, and $309 million in current liabilities. Maybe the short sellers expect the end of bad news for the company. 3. DeVry, Inc. ( DV): Provides educational services worldwide. Market cap at $1.53B, most recent closing price at $24.19. Shares shorted have decreased from 7.07M to 6.45M over the last month, a decrease which represents about 1.09% of the company's float of 56.81M shares. Days to cover ratio at 7.29 days. The company is expected to report earnings on February 6th, 2013. The top holders of the stock remain FMR, LLC, Ariel Investments, and BAMCO, Inc. One of the competitors of the company is New Oriental Education & Technology (EDU), which reported a loss of $0.06 versus consensus of loss of $0.04. The company was most hurt by the higher selling and marketing costs that have pressured the company's bottom line. DeVry's bottom line is also on watch by analysts. The mean target price on DeVry is $26, with the lowest price target at $22. List compiled by SABINA BHATIA. Short data sourced from Yahoo! Finance, all other data sourced from Finviz. Did you find this list useful as a starting point for your analysis? Do you have a list requests? Leave your comments below and we’ll do our best to deliver.