Why refuse?

Analysis suggests that the timing of these events is quite delicate. Just the day before, well-known short-selling institution Hindenburg Research announced its short position on super micro computer stocks, accusing super micro computer of accounting malpractice and involvement in 'undisclosed related party transactions, sanctions, and export control failures.' It is currently unclear whether the two are related. When asked about the accusations made by Hindenburg's short position, super micro computer refused to comment on anything outside of their statement on Wednesday.