In the second round , or Conference Semifinals , the top remaining conference seed plays against the lowest remaining seed , and the other two remaining conference teams pair off -LRB- unlike the ORGANIZATION@1 , for example , where the NUMBER@1 -- NUMBER@2 winner always plays the NUMBER@3 -- NUMBER@4 winner , regardless of who wins -RRB- .

In the second round , or Conference Semifinals , the top ten conferences that are still in the playoffs seed plays against the lowest remaining seed , and the other two conference teams play .
