CREATE TABLE table_27992 ("Edition" TEXT, "Class" TEXT, "Legs" FLOAT, "In-Port Races" TEXT, "Entries" TEXT, "Start" TEXT, "Finish" TEXT, "Winning yacht" TEXT, "Winning skipper" TEXT)

Name the number of finishes for 15 entries 15 and l'esprit d'equipe
SELECT COUNT("Finish") FROM table_27992 WHERE "Entries" = '15' AND "Winning yacht" = 'L''Esprit d''Equipe'
SELECT COUNT("Finish") FROM "table_27992" WHERE "Entries" = '15' AND "Winning yacht" = 'L\'Esprit d\'Equipe'