Before revision:  We develop a class of matrix completion estimators that uses the observed elements of the matrix of control outcomes corresponding to untreated unit/periods to predict the "missing" elements of the  matrix, corresponding to treated units/periods.
After revision:  We develop a class of matrix completion estimators that uses the observed elements of the matrix of control outcomes corresponding to untreated unit/periods to impute the "missing" elements of the matrix, corresponding to treated units/periods.