This 1944 S Lincoln Wheat Penny is a special find for collectors. It features a unique rim error with the letter "L" in Liberty and "In God We Trust" and the number 4 over the "S". The coin is made of 95% copper and has a striking business strike type. It has not been graded or certified, but this does not detract from its value as a rare find for any coin enthusiast. The coin was minted in San Francisco, United States and is part of the Lincoln Wheat collection from 1909 to 1958. It has been circulated but is still in good condition.