The question appears straightforward, and we have all assumed you want a civilian registered 27 seater? In the military context you can squeeze 30 into a Sea King too. However, if its civvy you need with "standard" passenger seating then apart from some of the Russiian types mentioned above, the S61, AWL101 and CH47 are all there are. The latter 2 are a tad expensive, and the S61s are verry hard to come by as the US Government's need for up to 100 S61Ts (Carson modded) is draining the market as soon as they appear.