FreeBSD 9.2-RELEASE-p3 amd64
httpd compiled from ports, with -DFD_SETSIZE=131072, and:
Compiled in modules:
  core.c
  mod_authn_file.c
  mod_authn_core.c
  mod_authz_host.c
  mod_authz_groupfile.c
  mod_authz_user.c
  mod_authz_core.c
  mod_access_compat.c
  mod_auth_basic.c
  mod_so.c
  mod_deflate.c
  http_core.c
  mod_mime.c
  mod_log_config.c
  mod_logio.c
  mod_env.c
  mod_expires.c
  mod_headers.c
  mod_setenvif.c
  mod_proxy.c
  mod_proxy_fcgi.c
  mod_proxy_fdpass.c
  mod_ssl.c
  worker.c
  mod_unixd.c
  mod_status.c
  mod_autoindex.c
  mod_negotiation.c
  mod_dir.c
  mod_actions.c
  mod_alias.c
  mod_rewrite.c

I can't start httpd with more than 10900 VirtualHost's with "SSLEngine On".
Each VirtualHost has own access log, error log, bytes log.
httpd-error.log says: AH00016: Configuration Failed
kern.openfiles shows 36000

Without "SSLEngine On" i can start httpd using ~40000 VH.