Uh, if you mean the black “letterbox” mattes at the top and bottom, I think your calculation is off. If you are working in 1080 HD, you don’t want your remaining image to be 276 high, you want it to be 803 pixels high. So you would subtract the 803 from 1080 = 277, then divide that by 2 = 139 pixels high for each matte. I hope this is right.