Elon Musk has formally responded to Twitter's lawsuit that seeks to force him to continue 

with the $44 billion acquisition of the social media platform and has included counterclaims against the company.

The filing was made confidentially and is not visible to the public. It is not uncommon for

counterclaims against a public company to be filed confidentially, pending review for possible redactions

of confidential information. The answer and claims may be available as early as next week.

One of Musk's counterclaims is expected to focus on the allegation that Twitter changed its number of monetizable

daily active users shortly after agreeing to the deal and then failed to provide full

responses to Musk's team's requests for data on spam numbers, according to people familiar with the matter.

Musk's response on Friday, 29, includes a reference to Warren Buffett's quote, "Only when the tide goes

out do you find out who's swimming naked," the people said, a suggestion

by Musk that Twitter is obfuscating spam and fake accounts because it knew the market slowdown might reveal its weaknesses.