You would have to include the voltage drop across a series resistor.
A rule of thumb is to allow 25% of the supply for a resistor.
So 25% of 110 volts is 27.5 volts.
A resistor dropping 27.5 volts with 20 mA flowing in it would have a resistance of 1375 ohms.
You can't buy these, so you could use 1500 ohms.
Assuming 1375 ohms, this leaves 82.5 volts for the LEDs.
Divide by 3 to get 27.5 LEDs.
Call it 27 LEDs in series with a 1500 ohm resistor.
If you decided to try this, beware of high voltages. You can use them, but obviously the wires and connections must be covered before you apply power.
Also 110 volts DC is not the same as 110 volts AC which comes from wall outlets in some countries.