CREATE TABLE table_75527 ("Res." CLOB, "Record" CLOB, "Opponent" CLOB, "Method" CLOB, "Event" CLOB, "Round" FLOAT, "Time" CLOB)

What round has the highest Res loss, and a time of 40:00?
SELECT MAX("Round") FROM table_75527 WHERE "Res." = 'loss' AND "Time" = '40:00'
SELECT MAX("Round") FROM "table_75527" WHERE "Res." = 'loss' AND "Time" = '40:00'