$n$ integers are arranged along a circle in such a way that each number is equal to the absolute value of the difference of the two numbers following that number in clockwise direction. If the sum of all numbers is $278$, how many different values can $n$ take?

$ 
\textbf{(A)}\ 1
\qquad\textbf{(B)}\ 2
\qquad\textbf{(C)}\ 4
\qquad\textbf{(D)}\ 139
\qquad\textbf{(E)}\ \text{None of the above}
$
1. Given that $n$ integers are arranged along a circle such that each number is equal to the absolute value of the difference of the two numbers following it in a clockwise direction. We need to determine how many different values $n$ can take if the sum of all numbers is $278$.

2. Let the integers be $a_1, a_2, \ldots, a_n$ arranged in a circle. The condition given is:
   \[
   a_i = |a_{i+1} - a_{i+2}|
   \]
   for all $i$, where the indices are taken modulo $n$.

3. Since each number is the absolute value of the difference of the two numbers following it, all numbers must be non-negative.

4. Let $b$ be the largest value among these integers. Suppose $a$ precedes $b$ in the sequence, and $0 < a < b$. Then, either:
   - The next number is $a + b > b$, or
   - The next number is $b - a$, and the number after that is $2b - a > b$.

   Both cases result in contradictions, so $b$ must be preceded by $0$ or $b$. Therefore, the sequence can only consist of $b, b, 0$ repeated $k = \frac{n}{3}$ times.

5. Let the sequence be $b, b, 0$ repeated $k$ times. The sum of all numbers is:
   \[
   2bk = 278
   \]
   Therefore:
   \[
   bk = 139
   \]
   Since $139$ is a prime number, the possible pairs $(b, k)$ are $(1, 139)$ and $(139, 1)$.

6. For each pair:
   - If $(b, k) = (1, 139)$, then $n = 3k = 3 \times 139 = 417$.
   - If $(b, k) = (139, 1)$, then $n = 3k = 3 \times 1 = 3$.

7. Therefore, the possible values of $n$ are $3$ and $417$.

The final answer is $\boxed{2}$.