David Dayen at FireDogLake, a liberal blog, has posted his own whip count, for what it’s worth:

I’m assuming that all Republicans save Joseph Cao are a no, and all Democrats who voted yes before who haven’t definitively come out as a maybe are still a yes.
There were 39 Democratic No votes before. One of them was Parker Griffith, now a Republican, and one of them was Eric Massa, now the saltiest salt not in Congress. In addition, three other Democrats who voted yes last time (Wexler, Murtha, and Abercrombie) have either resigned or died.
Of the 37 remaining Democratic No votes, we have 14 definite nos (I’ve documented all of these with a link somewhere on the site in the past):
Bobby Bright, Mike McIntyre, Stephanie Herseth Sandlin, Walt Minnick, Artur Davis, Chet Edwards, Frank Kratovil, Mike Ross, Dan Boren, Gene Taylor, Larry Kissell, Dennis Kucinich, Collin Peterson, Ike Skelton
That leaves 23 potential flippers, though only 13 have made noises in that direction so far:
Jason Altmire, Bart Gordon, Glenn Nye, Brian Baird, John Tanner, Rick Boucher, Allen Boyd, John Boccieri, Suzanne Kosmas, Betsy Markey, John Adler, Mike McMahon, Scott Murphy.
The other 10 haven’t said boo. They are: Travis Childers, Harry Teague, Lincoln Davis, Heath Shuler, John Barrow, Jim Marshall, Tim Holden, Charlie Melancon, Jim Matheson, Ben Chandler
In addition, there are the Stupak 13, who were all yes votes last time:
Bart Stupak, Jerry Costello, Charlie Wilson, Kathy Dahlkemper, Joe Donnelly, Joseph Cao, Steve Driehaus, Brad Ellsworth, Marion Berry, Marcy Kaptur, Dale Kildee, Dan Lipinski, James Oberstar.

More here.