A name is made up of two syllables (Dee-Koh, Ah-Bay, ..). There are 13 different first and 10 different second syllables.
The list of names appears to be a regular concatenation of first and second syllables, but if you look closely, you can see that the name "Tay-Tah" is missing. If anyone has a theory on why that is, I'd love to hear that. Therefore, all names with a number of 108 and higher, starting with "Tay-Toh", don't quite follow the otherwise perfectly regular pattern.
Therefore, we only get a total of 13 * 10 - 1 = 129 different names.
000: Ah-Bay001: Ah-Boh002: Ah-Boo003: Ah-Dah004: Ah-Doh005: Ah-Doo006: Ah-Kah007: Ah-Koh008: Ah-Tah009: Ah-Toh010: Bee-Bay011: Bee-Boh012: Bee-Boo013: Bee-Dah014: Bee-Doh015: Bee-Doo016: Bee-Kah017: Bee-Koh018: Bee-Tah019: Bee-Toh020: Dah-Bay021: Dah-Boh022: Dah-Boo023: Dah-Dah024: Dah-Doh025: Dah-Doo026: Dah-Kah027: Dah-Koh028: Dah-Tah029: Dah-Toh030: Day-Bay031: Day-Boh032: Day-Boo033: Day-Dah034: Day-Doh035: Day-Doo036: Day-Kah037: Day-Koh038: Day-Tah039: Day-Toh040: Dee-Bay041: Dee-Boh042: Dee-Boo043: Dee-Dah044: Dee-Doh045: Dee-Doo046: Dee-Kah047: Dee-Koh048: Dee-Tah049: Dee-Toh050: Doo-Bay051: Doo-Boh052: Doo-Boo053: Doo-Dah054: Doo-Doh055: Doo-Doo056: Doo-Kah057: Doo-Koh058: Doo-Tah059: Doo-Toh060: Kee-Bay061: Kee-Boh062: Kee-Boo063: Kee-Dah064: Kee-Doh065: Kee-Doo066: Kee-Kah067: Kee-Koh068: Kee-Tah069: Kee-Toh070: Loo-Bay071: Loo-Boh072: Loo-Boo073: Loo-Dah074: Loo-Doh075: Loo-Doo076: Loo-Kah077: Loo-Koh078: Loo-Tah079: Loo-Toh080: May-Bay081: May-Boh082: May-Boo083: May-Dah084: May-Doh085: May-Doo086: May-Kah087: May-Koh088: May-Tah089: May-Toh090: Noo-Bay091: Noo-Boh092: Noo-Boo093: Noo-Dah094: Noo-Doh095: Noo-Doo096: Noo-Kah097: Noo-Koh098: Noo-Tah099: Noo-Toh100: Tay-Bay101: Tay-Boh102: Tay-Boo103: Tay-Dah104: Tay-Doh105: Tay-Doo106: Tay-Kah107: Tay-Koh108: Tay-Toh109: Toh-Bay110: Toh-Boh111: Toh-Boo112: Toh-Dah113: Toh-Doh114: Toh-Doo115: Toh-Kah116: Toh-Koh117: Toh-Tah118: Toh-Toh119: Way-Bay120: Way-Boh121: Way-Boo122: Way-Dah123: Way-Doh124: Way-Doo125: Way-Kah126: Way-Koh127: Way-Tah128: Way-Toh