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Question: how many files can I record?

I've been using mine since 2006. It's been fantastic. I've upgraded to a 2GB mini SD card and when I record at top quality I can get 35hrs time but at about 71 files it stops recording. WHY? Manual says max is 99 files per folder. I have mine spread over 4 folders.
Craig at ccisanolddinosaur@rogers.com