Yes, it's an S. I remember when I created this coin, back in 1873. I was with a purple mountain goat and a guitar-playing unicorn who just wouldn't stop constantly performing acoustic renditions of Coolio's "Gangsta's Paradise" so we had to split ways for the sake of my sanity. To fill the void, I made this cent, but lost it in a bar fight in Cairo (long story, but you should have seen the other guy). It's been floating around the world for 140 years now.