Knitting help

[JP9689]

Hi , not knitted for ages and bit confused with pattern
Dividing for back & fronts
Patt2tog(neck edge) patt 26, patt2tog slip these 28 sts onto holder ? How can 26 stitches then patt2tog become 28 stitches ?

Sorry in advance if I've misunderstood, but if you patt2 tog, that makes 1 stitch, plus 26 stitches, patt2 tog again makes 1 stretch. If you add 1, 26 and 1 that makes 28 stitches. Is that it?

Stitch not stretch!