The signal-to-noise ratio (SNR) for a uniform quantizer is given by
\[
\text{SNR}_{dB} = 6.02N + 1.76
\]
where \( N \) is the number of bits.
Substituting the given SNR:
\[
43.76 = 6.02N + 1.76 \implies N \approx 7
\]
The number of quantization levels is
\[
2^7 = 128.
\]