CREATE TABLE table_27346 ("No." FLOAT, "Title" TEXT, "Directed by" TEXT, "Written by" TEXT, "Original air date" TEXT, "Production code" TEXT, "U.S. Viewers  ( in millions ) " TEXT)

If the episode was directed by Michael Offer, how many US Viewers watched it?
SELECT "U.S. Viewers (in millions)" FROM table_27346 WHERE "Directed by" = 'Michael Offer'
SELECT "U.S. Viewers (in millions)" FROM "table_27346" WHERE "Directed by" = 'Michael Offer'