http://fromthetrenchesworldreport.com/list-of-sheriffs-standing-up-against-obamas-gun-control-updated/31948/
If you read the comments, more sheriffs have been added.
Here is originating link with letters and list having now grown to 60+
http://constitutionclub.ning.com/forum/topics/letters-from-county-sheriffs
Looks like it may have some legs.