Many of the dead were buried in their homes in the remote Queja village, where about 150 houses had been swallowed by mudslides.
Meanwhile, rescue operations have been slowed by destroyed roads and bridges, forcing authorities to draft in the military and use helicopters and speedboats to rescue people stranded on top of their houses.
A child was airlifted on Friday from an area of Honduras that is underwater after Storm Eta pummelled Central America with torrential rain.
The death toll in the region from Eta has topped 100 and is expected to rise further.