Checked the Quality Bicycle Products (QBP) site, and they have Sun Ringle Rhyno Lite 700C clincher rims available in 40 hole drilling. Listed weight is 565 grams, 27.5mm width, triple-box construction, and they are black anodized.
Check with your local bike shop to see if they are a QBP dealer if you need them.
Hope this is helpful to those who are interested in purchasing 40 hole rims.
Regards,
Kevin Kruger - Grantville, PA