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The only way this over-date would be possible is if a circulation die from Denver found its way to San Francisco and the mint-mark was re-punched as an S.
You are correct that this is just a
PMD mintmark, but the way a D or S or S over D would occur would NOT be at the Denver or San Francisco mint. The error would have happened at Philadelphia. At that time ALL of the dies were made at Philadelphia and that was where the mintmarks were punched into the dies (Since 1997 Denver makes its own dies, San Francisco dies are still made in Philadelphia). The mintmarks were punched in before the proof dies were polished so the proof dies and the dies intended for business strikes in Denver would have looked the same. That is how the 98,99,and 00
WAM cents and the 98 S and 99 S CAM cents happened. Dies intended for proofs were accidently used in Philadelphia to make business strikes and business strike dies were accidentally polished and sent to San Francisco where they were used to make proofs.
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That mint mark was made with a broken punch...it's pretty common among RPM hunters.
Doubtful, just looks like
PMD.