ADC-1c-1960D(SD)-27
This 1960D small date Lincoln cent shows clash marks on the obverse left by the NE of ONE and the CE of CENT.
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The corresponding die clash mark from the top of Lincoln’s head can be seen in the NE of ONE and the CE of CENT.
The overlay provided shows the relative position of the dies when they did clash.
This clash event can be recognized by the die gouge above the designer’s initials.