Owner Comments:

The 1940-S is a strike rarity in the middle to later Walker series along with the 1941-S, 1942-S, 1943-S and 1944-S and often comes with NO thumb and incomplete skirtlines.

This one has FULL mint luster and 95% full skirts. There is also very good separation and split definition on the branch stems and thumb. The fields are creamy and smooth with just one small abrasion on the central devices.
It resides in a PCGS OGH slab.

Important varieties:

V 101 – Doubled S south.

It is ranked 12th of 19 in MS rarity for the middle date Walker set. It is rarer than the 1941-S, 1939-S and 1939-D. There are just under 6000 known MS coins in all grades with just about 1600 MS 65s at both PCGS and NGC combined.

The mintage is at 4,550,000