A159442 Number of n X n arrays of squares of integers with every (n-1)X(n-1) subblock summing to 38.
176, 579520, 9274410900, 155585532378608, 2558195695707142700, 34698992555435783306076, 349717517779492989132690460, 2414282978575598517037579242048
Offset: 3