The Meaning of "27" in Instructor's Outline

Everyone in the tutor has a code name, which is based on the pronunciation of the characters' names.

A Gang (27): ツナ,Tsuna, Su (2) That (7) is 27. (7 can be pronounced しち or なな(nana).)

Kururo (69): ろくどぅむくろ, Kururo, 6→ろく(ROKU) or む(MU), 9 →く

Bailing (18):ひばり,Hibari, 18, hi (1) ba (8) respectively read 1 and 8. Others: 1→ひと(HITO), 8→ば(BA)

Prison Temple (59):ごくでら,Gokudera, 59 years old, Weiqi (5) library (9).

Yamamoto: 80. Yamamoto (8)moto(0) Another: 8→や(YA), 0→ The shape is round (まる(MARU