Billionaire hedge fund manager David Einhorn has been talking about his short positions at the Ira Sohn Conference but he also recently disclosed his holdings with the SEC via a 13F filing. According to the latest filings, David Einhorn initiated brand new positions in the following stocks:

1. Computer Sciences Corp (CSC): David Einhorn initiated a $72 million position in CSC during the first quarter.

2. Expedia Inc (EXPE): Greenlight Capital had $33 million in Expedia at the end of March.

3. Roundy's Inc (RNDY): Einhorn's $6 million position in this stock is rather small, but this is only a $465 million market cap stock.