The question is interesting...
I did some internet search and checked my large
library and
it looks that VVS didn't receive a single Merlin engined P-40.
this web-page says that 100 P-40F were delivered to SSSR:
http://www.airwar.ru/enc/fww2/p40f.htmlinformation probably originates from 1996 Крылья-дайджест. Выпуск 2 - Истребитель Р-40
i am sure you know how to download the scan...
http://depositfiles.com/files/uxoa64xp5Valeriy Romanenko mentions P-40Ls in Czech MBI P-40 publications. P-40Ls are included among other P-40 types delivered in 1942 and 1943, but no exact numbers by type. Romanenko's text deals mainly with the operational use and there he doesn't mention any P-40Ls in VVS or VMF service...
Nothing about P-40F/L in later, more reliable sources: nothing in "Amerikanci v Rusii", nothing in "Air Arsenal North America"
HTH,
KL