A neat 1960 quality flawless denver penny with several die chips on the reverse. My son says that this coin looks evil,it does have a gloomy appearence to it for sure.
The one in the S looks to be a chip for sure,the columns may def be dmg i can agree with that,here are a cpl more shots
The chip in the O is not very common. Chips in the E pluribus on the common side. Meow would put it in a flip and add it to the Cat hoard.