CREATE TABLE table_27814 ("Position" FLOAT, "Sail number" TEXT, "Yacht" TEXT, "State/country" TEXT, "Yacht type" TEXT, "LOA  ( Metres ) " TEXT, "Skipper" TEXT, "Elapsed time d:hh:mm:ss" TEXT)

What state/country was the yacht that had an elapsed time of 3:04:06:38 from?
SELECT "State/country" FROM table_27814 WHERE "Elapsed time d:hh:mm:ss" = '3:04:06:38'
SELECT "State/country" FROM "table_27814" WHERE "Elapsed time d:hh:mm:ss" = '3:04:06:38'