spob35 - Finland
Unit 005 T-26 M31
Weapon 1: 13.2mm M/30 TMG
Weapon 2: 7.62mm DT TMG
After some googling it would appear that some T-26 Model 1931 tanks did indeed have a HMG in the second turret. However I am pretty sure all Finnish T-26 Model 1931 tanks had just the 7.62mm DT machine gun in both turrets.
source:
http://www.jaegerplatoon.net/TANKS3.htm#T26A