MS-66. If it didn't have the chatter on the O on the reverse I would go 67 (although I would like Lincoln's ear to be stronger... but if I remember right the design for the obverse die was odd for the 40's mints to where the coins looked mushy?)
Strike may not be the solidest, but all of the details are there. Real nice luster and it is virtually nick free. Too bad about those spots. They are not obvious, but they are visible enough to keep it from a 67. PCGS gave it a 66 and that sounds right to me.