Twisted 26 centered micro coil 4 wraps. Sometimes it comes out to .14 which is 27 amps ? still ok?
In this case, 27 Amps is calculated at nominal voltage for the battery. At the full rated charge for the battery (4.25 Volts), this works out to 30.36 Amps ===> Unsafe, period. Even at a proper full charge of 4.2 Volts, you are at 100% capacity (30.00 Amps).
In theory, on a new battery, you could get away with it safely, but in practice, it is not safe. Running the battery at full tilt all the time, it will degrade. As the battery ages, there is a chance it will not be able to handle this kind of use. Yes, the manufacturer will sample the lot and has a safety margin built in, but they aren't going to test your particular battery through it's lifespan.
You need to decide what risks you want to take, but without your own safety factor built in to your builds, you put yourself at risk.
A note to new members, those new to building coils, or those newer to sub-ohm who are reading this thread:
What is being discussed in this thread is advanced and potentially very dangerous.
DO NOT TRY THIS UNTIL YOU HAVE DONE THE APPROPRIATE RESEARCH TO STAY SAFE.