I think I have over 26 elephants in my Indian Mutiny set-to, maybe more because there are some unpainted pack elephants. Alas, most of the painted part of this collection - and 'mostly' painted - are the elephants. Did get a start on the cavalry, but only a start. Maybe one day.
Of course, I do have another 60 elephants - for my Plains of Africa which cheats to get to 60 by including my 12 specific Indian elephants (from Irregular's 15 mm range). All of these are unburdened 'naked' elephants.
Wait a minute - I think I have some more elephants for pulling those big guns, too. Hard to keep track of stuff when your collection has gotten out of control like mine. But it is fun!