I was flipping through one of my references while eating lunch, and recalled that I had responded rather cavalierly to this question. Since others might also be interested, I made a list - for what it's worth.
The oft-quoted figure of 26 widows might be correct, although Sergeant Charles White says 29 in his diary. Here is my list, which might or might not be anywhere near correct, since it comes from a source other than my memory [where I could practical guarantee that it would be wrong].
Armstrong, John E., Pvt Co. A - Martha, daughter Mary Emma
Bobo, Edwin, 1st Sgt. Co. C - Missouri Ann, sond Charles and Frank
Butler, James, 1st Sgt. Co. L - Mary
Calhoun, James, 1st Lt. Co. C [commanding L] - Margaret
Crisfield, William B., Pvt. Co. C - Poline, sons Albert and Paul
Custer, George A., Lt. Col. - Elizabeth
DeWolf, James, AASurgeon - Fannie
Dorman. Isaiah, Interpreter - ?
Dose, Henry C., Tptr. Co. G [trumpeter orderly] - Elizabeth, children Hattie and Charles
Downing, Thomas, Pvt. Co. I - Ellen, daughter ? [he had abandoned them]
Finley, Jeremiah, Sgt. Co. C - Ellen, sons Jeremiah, William and Henry
Gilbert, William H., Cpl. Co. L - Mary, son Rudy
Harrington, Henry M., 2nd Lt. Co. C - Grace, daughter Grace Eileen
Hohmeyer, Frederick, 1st Sgt. Co. E - ?
Hughes, Francis F., Pvt. Co. L - ?
Hughes, Robert H., Sgt. Co. K - Annie, children Annie, Miles and Thomas
Kellogg, Mark, correspondent - Martha, daughters Cora and Martha
Kelley, Patrick, Pvt. Co. I - Ellen
Kramer, William, Tptr. Co. C - Elnora, son Orren
McElroy, Thomas, Tptr. Co. E - Nora, son Thomas
McIlhargey, Archibald, Pvt. Co. I - Josie, children Rosalie and Archibald
McIntosh, Donald, 1st Lt. Co. G - Molly
Mitchell, John E., Pvt. Co. I - Catherine, children Anna and Charles
Porter, James E., 1st Lt. Co. I - Eliza, infant son ?
Post, George, Pvt. Co. I - Maggie
Rogers, Walter B., Pvt. Co. L - Emma
Smith, Algernon E., 1st Lt. Co. A [commanding E] - Henrietta
Staples, Samuel F., Cpl. Co. I - ? and daughter ?
Warner, Oscar T., Pvt. Co. C - Sarah
Way, Thomas, Tptr. Co. F - Rebecca
Wild, John, Cpl. Co. I - Annie
Wilkison, John K., Sgt. Co. F - Anna
Yates, George W., Cpt. Co. F - Annie
Downing's wife was not likely at FAL, since he had abandoned and denied his family earlier. Dorman was black and his wife was a Santee Sioux. It's not likely that anybody counted them for anything in those days. If you knock off the guys whose wives' names weren't readily available to the compiler [Hohmeyer, Hughes and Staples], that would leave 28.
Unfortunately, I have no idea which of theses widows were actually at FAL or were included in Libbie's 26 or White's 29, but it gives the original questioner something more than numbers to work/play with.
By the way, a number of the widows [and no, I ain't about to look it up] remarried surviving members of the regiment.
Gordie,
well. I'm gonna show you ain't so hot, I'm gonna get what you ain't got..........................