Please read the following table in Markdown format and then answer the question according to the table. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| Rank | Player | County | Tally | Total | Opposition |
| --- | --- | --- | --- | --- | --- |
| 1 | Éamonn Flynn | Dublin | 3-5 | 14 | Wexford |
| 1 | Charlie McCarthy | Cork | 2-8 | 14 | Galway |
| 3 | Paddy Fahy | Galway | 2-7 | 13 | Kildare |
| 3 | T. Morrissey | Wicklow | 2-7 | 13 | Laois |
| 5 | Charlie McCarthy | Cork | 3-3 | 12 | Offaly |
| 5 | Michael Moroney | Clare | 2-6 | 12 | Dublin |
| 5 | Declan Lovett | Kerry | 1-9 | 12 | Galway |
| 5 | Charlie McCarthy | Cork | 1-9 | 12 | Tipperary |
| 9 | Ger Cuddy | Laois | 3-2 | 11 | Wicklow |
| 9 | Pat Enright | Waterford | 2-5 | 11 | Kerry |
| 9 | Pat Enright | Waterford | 1-8 | 11 | Laois |
| 9 | Johnny Walsh | Kildare | 0-11 | 11 | Waterford |
| 9 | Eddie Keher | Kilkenny | 0-11 | 11 | Wexford |
| 14 | Brendan Cummins | Cork | 3-1 | 10 | Wexford |
| 14 | P. J. Molloy | Galway | 3-1 | 10 | Kerry |
| 14 | Nick Behan | Kildare | 3-1 | 10 | Kerry |
| 14 | Seánie O'Leary | Cork | 3-1 | 10 | Limerick |
| 14 | Michael Keating | Tipperary | 2-4 | 10 | Wexford |
| 14 | Séamus Richmond | Antrim | 2-4 | 10 | Westmeath |
| 14 | Declan Lovett | Kerry | 2-4 | 10 | Waterford |
| 14 | Michael Keating | Tipperary | 2-4 | 10 | Dublin |
| 14 | Eddie Keher | Kilkenny | 2-4 | 10 | Dublin |
| 14 | Mick Dwan | Kildare | 2-4 | 10 | Antrim |
| 14 | Charlie McCarthy | Cork | 1-7 | 10 | Kilkenny |
| 14 | Paddy Fahy | Galway | 0-10 | 10 | Kerry |
| 14 | Johnny Walsh | Kildare | 0-10 | 10 | Westmeath |
| 27 | P Flynn | Wexford | 3-0 | 9 | Offaly |
| 27 | N Casey | Clare | 3-0 | 9 | Cork |
| 27 | Willie Moore | Limerick | 3-0 | 9 | Cork |
| 27 | Ger Cuddy | Laois | 3-0 | 9 | Westmeath |
| 27 | Tom Ryan | Galway | 3-0 | 9 | Laois |
| 27 | Seánie O'Leary | Cork | 3-0 | 9 | Offaly |
| 27 | P Flynn | Wexford | 2-3 | 9 | Cork |
| 27 | Eddie Keher | Kilkenny | 2-3 | 9 | Limerick |
| 27 | Johnny Walsh | Kildare | 1-6 | 9 | Galway |
| 27 | Francis Loughnane | Tipperary | 1-6 | 9 | Cork |
| 27 | Richie Bennis | Limerick | 1-6 | 9 | Cork |
| 27 | Pat Enright | Waterford | 0-9 | 9 | Kildare |
| 27 | Johnny Walsh | Kildare | 0-9 | 9 | Kerry |
Question:
who is the first opposition in rank 27?
Answer:
Offaly