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

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'