CREATE TABLE table_27786 ("Position" FLOAT, "Race number" TEXT, "Sail number" TEXT, "Yacht" TEXT, "State/country" TEXT, "Yacht type" TEXT, "LOA  ( Metres ) " TEXT, "Skipper" TEXT, "Elapsed time d:hh:mm:ss" TEXT)

How many elapsed times were posted for the yacht with 27.38 LOA meters?
SELECT COUNT("Elapsed time d:hh:mm:ss") FROM table_27786 WHERE "LOA (Metres)" = '27.38'
SELECT COUNT("Elapsed time d:hh:mm:ss") FROM "table_27786" WHERE "LOA (Metres)" = '27.38'