238! I checked it under Win7 32 bit with the following bat script:
set "fname="
for /l %%i in (1, 1, 27) do @call :setname
@echo %fname%
for /l %%i in (1, 1, 100) do @call :check
goto :EOF
:setname
set "fname=%fname%_123456789"
goto :EOF
:check
set "fname=%fname:~0,-1%"
@echo xx>%fname%
if not exist %fname% goto :eof
dir /b
pause
goto :EOF