Another change find . I matched the images to Coppercoins http://www.coppercoins.com/lincoln/diestate.php?date=1994&die_id=1994p1dr018&die_state=eds But I have to agree with wexler Description ( #3 ) on this one . http://doubleddie.com/352322.html Description: A Class V CCW spread from a pivot at about 10:00 shows on OF AMERICA, ONE CENT, the designer’s initials, and the lower right Memorial. Die Markers: Obverse: None noted. Reverse: A short, vertical die scratch can be found to the left of the top of the 2nd A in AMERICA. A short die gouge can be found to the right of the upper D in UNITED. Short, horizontal die scratches can be found in the lower 1st Memorial bay. A short die gouge runs west from left center of the C in CENT. Submitted By: Jasper Burns Cross References: CONECA: 2-R-V, Crawford: CDDR-003, Coppercoins: 1994P-1DR-018