No we can back count 4 early enrollee's to last years class. We only signed 21 last year we have 4 early commits that they can count back.
I haven't seen any evidence that this is the case in practice, but there is plenty of circumstantial that it is only two. Yes, I read the rules and a strict reading sure does imply 4, but this ignores that the SEC can interpret and implement the rules however it wants.
Remember that the SEC was the conference that wrote the rule and it did so to limit the over signing of unqualified athletes. If we go with the interpretation that it is 4, then this really limits the effectiveness. If you sign an unqualified athlete, you would just get it back next year in the form of a possible EE. The 2 interpretation is consistent with the intent as you would actually lose the spot as we probably did.
Other circumstanial evidence, but not proof of 2, follow. It has been reported that Ponamsky and Shea said that we are only backcounting 2; signing 27; Miles saying we're done; not signing Lawson (if we really want him, there is no barrier to not to signing him today if 4 were true); and the rumored grey shirt offer to Willis that would never be accepted.
If the number is 4, show some evidence that a SEC school did so under your interpretation of the rules.