I think the question ist what you understand under a pilot test? If you define pilot test as a primilary step to gain deeper insight into the factor structure your questionnaire data to derive a number factors (using different crieria, parallel analysis etc.) that you might want to confirm with CFA/ESEM in a further, independet sample than yes, than you might call it a pilot-test.
If 110 respondents are enough, even for a pilot study depends on the number of items in your questionnaire or test. As a rule of thumb, there should be at least twice the number of cases than items.