upsampling and sinc-filter

Hi all,

I want to make 3 changes to a wav-file: 1. bit depth, 2. upsampling and
3. sinc-filter - at one time. For the upsampling I assume -L and for the
filter I assume -L. Does Sox calculate this several times in a row? Is
this the correct and most effective command?

sox 16bit_44_1.wav -b 32 -e float output.wav rate -v -L 88200 sinc -a 80
-L -21000 -t 2100

Regards
Thomas