user: ### NOW ANSWER:
Question: How many elapsed times were posted for the yacht with 27.38 LOA meters? 
Columns: ['Position', 'Race number', 'Sail number', 'Yacht', 'State/country', 'Yacht type', 'LOA (Metres)', 'Skipper', 'Elapsed time d:hh:mm:ss']
Types: ['real', 'text', 'text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: [1.0, 'F1', 'NZL80', 'Alfa Romeo', 'NZ', 'Reichel Pugh Maxi', '30.48', 'Neville Crichton', '2:09:02:10']
SQL:

assistant: SELECT COUNT("Elapsed time d:hh:mm:ss") FROM "Table" WHERE "LOA (Metres)" = '27.38';