User blog comment:B214/Season 3 confirmed!!!!!!/@comment-24502975-20141214005952

SPECULATION TIME!

I was re-reading Ishibumi's comments about wanting a season 4 & 5 and it made me think of something. He said he wanted to see the battle against the Hero-Faction and the Rating Game against Sairaorg animated, but never mentioned Loki. Not only that, if they really are animating volumes 5, 6, and adding extra relationship development between Issei and Rias, how are they going to fit it all in 12 episodes when 1-cour can barely contain 5 & 6 without the extra development? That's when I wondered: What if BorN really is 24 episodes, covering volumes 5-7? It would also fit with the "Butts or Nipples" thing, and since they are so confident in the sales, they could definitely be willing to test the success of a 2-cour.