This is the first small date 1960 Lincoln cent from the Philadelphia mint encountered.

The bottom of Lincoln’s bust has been clashed through the word STATES. There is no reciprocal clash seen (letters from the word STATES) seen under Lincoln’s bust, though some abrasion has occurred for possible clash mark removal in that area.

This die can be identified by the die scratch seen under the word WE and the heavy die scratching seen in MERIC of AMERICA.

This coin is in the private collection of Bob Piazza.