user: Question: What opponent had a record of 37-27?
Columns: ['Game', 'Date', 'Opponent', 'Score', 'Location', 'Record']
Types: ['real', 'text', 'text', 'text', 'text', 'text']
Sample row: [59.0, 'March 2', 'at Toronto Raptors', 'L 92-104', 'Air Canada Centre', '33-26']
SQL:

assistant: SELECT "Opponent" FROM "Table" WHERE "Record" = '37-27';