The ACC erroneously lists this set as 44, but the is based on the fact that you needed to return the 44 letters 
to spell "WilliamPatersonLimitedBrantfordOntarioCanada".  What they missed is that some letters are used
 more than once.  There are actually 10 letters in the alphabet that are not part of the solution.  You only
 need 16 letters, although you need multiples of most of them.  Probably one of the six letters that only 
appears once in the solution is a candidate for a short-print to limit the number of winners.  
All of the letters I've seen so far are part of the solution.  Not sure if the other 10 letters were printed
 although that would have also helped limit then number of winners.

 
A - 7
B - 1
C - 1
D - 3
E - 2
 

 
F - 1
I - 5
L - 3
M - 2
N - 4
 

 
O - 4
P - 1
R - 4
S - 1
T - 4
W - 1