Is this Dropbox cleaning up their balance sheet in an attempt to IPO?<p>There&#x27;s a pretty loud rumor floating around, heck it was reported on CNBC today, that Dropbox can&#x27;t come close to IPOing anywhere near its $10 Billion dollar valuation.  Though Fidelity did mark them up slightly at the end of November!<p>And for better or worse, they are going to be closely compared to Box, which has been a pretty big disaster since IPOing.  For the record, BOX is valued at 1.65 Billion currently. And it has an awful lot of short interest current( a measure of the ratio of shares sold short vs the total outstanding shares).