Traditional Culture Encyclopedia - Lucky day inquiry - Why is the numerical code of Sawada Tsukiji 27?

Why is the numerical code of Sawada Tsukiji 27?

The hero, Tsuna, is pronounced ツナ in Japanese. He uses 27 as the code name, because 2 is called Two(Tsu) in English, and the pronunciation of 7 is converted from しち or なな(nana) in Japanese. ...