user: ### NOW ANSWER:
Question: What is Opponent, when Record is 17-44?
Columns: ['Date', 'H/A/N', 'Opponent', 'Score', 'Record']
Types: ['text', 'text', 'text', 'text', 'text']
Sample row: ['February 1', 'A', 'Buffalo Braves', '104-99', '17-37']
SQL:

assistant: SELECT "Opponent" FROM "Table" WHERE "Record" = '17-44';