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Message:: [QUOTE="Just Carl, post: 186877, member: 4552"]Must be imagination. It does appear as an S but is secretly a P. Hey wait, there was no P on Merc dimes either. Not sure where people are looking but around here all Merc Dimes in the 40 to 45 range, in MS 60 or better are really common. I'm now up to 8 full sets all in AU to MS something or other. At coin shows around here it appears that  Merc Dimes are like grains of sand. They are everywhere. I also have about 1,000 spare duplicate Mercury Dimes in 2x2's. A 45 P in any MS grade is just really to common. Now that stupid 45 Micro S is someting else. Some time ago I asked dealers why the 45's were so common in high grades. The answer was that so many  people knew of the soon to be released thing called Roosevelt Dime so masive hoarding of Merc Dimes started and that is why so many in the 40 to 45 areas are so high in grades. This is also what happened to the 31D. It has the 4th lowest mintage and yet is not worth hardly anything due to the amount in new condition hoarded by people that knew of the low mintage and the depression made it easy to just not put that one in circulation.  I still like how the Mercury Dime is known as as the most common coin with a rotated reverse.[/QUOTE]