Hello Michael,
You're number is more likely to be correct. I listed everyone as they were actually recorded and there are 176 entries, but I'm certain that some of them are duplicates. For instance my ancestor is recorded as John W. Shows, J. W. Shows and W. J. Shows. I should have noted that there may be duplicates. Thanks for pointing that out. I would really like to know the correct number of soldiers who joined this unit. Thanks for the response. Diana