"There are other traces of an ancient year of ten months. The Marquesans, for example, termed a year of ten lunar months one puni or 'round'. Puni was the name for year in Easter Island.

According to the ancient history of Kanalu some Hawaiian tribes assigned fourteen months to the year, or hookahi puni ma eha malama, one puni consisting of ten months plus four odd months.

A year of ten lunar months cannot be explained on astronomical grounds and it is difficult to see how it could have been reconciled with the solar year of the seasons.

The statement that in some parts of India a three-year period was divided into four parts of ten lunar months each only adds to the confusion since ten lunar months equal 295 days and four such periods contatin 1 180 days, whereas three calendrical years of 365 days amount to only 1 095 days." (Makemson)

400 moons = 200 * 59 = 11 800 nights (see last page) is very similar to the Indian year with 4 * 10 * 29.5 = 1 180 days.