Uh, wait a sec... ... if you're just installing new gears, spline count shouldn't matter (and I don't know anyway. )
I'd expect that you should be able to get a new set of gears from just about any semi-decent drivetrain shop, like Drivetrain Direct, National Drivetrain, Randy's Ring & Pinion. Reider Racing, etc. Personally, I figure the cost of new gears vs. used is minimal compared to the labor charge to set them up.
You might be farther ahead to pick up a used front D60 with 3. 54 gears from a junkyard and swap the whole assembly, rather than just gears, gears and carrier, etc.