A further observation: on Sept 11, 1862, officers and men of the 26th Mississippi released on exchange stepped onto the wharves at Vicksburg MS. Let's assume (generously) that Leech & Rigdon manfactured one revolver a day for the next three months. Production ceased in December while workers packed machinery for shipment to Georgia.
Perhaps 120 Leech & Rigdon revolvers would have been available to issue Sept-Dec 1862. If officers of the 26th Mississippi received twenty L&R revolvers following their exchange, that's 20% of production. With so many other regiments released on exchange at the same time and place, why would the 26th Mississippi would be picked to receive such a large portion of Leech & Rigdon manufacture?