user: ### NOW ANSWER:
Question: What is the fewest goals against for teams with more than 27 losses?
Columns: ['Position', 'Team', 'Played', 'Drawn', 'Lost', 'Goals For', 'Goals Against', 'Goal Difference', 'Points 1']
Types: ['real', 'text', 'real', 'real', 'real', 'real', 'real', 'text', 'text']
Sample row: [1.0, 'Witton Albion', 40.0, 9.0, 3.0, 81.0, 31.0, '+50', '93']
SQL:

assistant: SELECT MIN("Goals Against") FROM "Table" WHERE "Lost" > 27.0;