This 1971-S Lincoln Memorial Penny is a rare gem BU coin with an interesting history. It features a rotated die and repunched mintmark, making it a unique addition to any coin collection. The coin is made of copper and has a RD color with a fineness of COPPER. The grade of the coin is ungraded, and it is uncirculated.

The small cent denomination was minted in San Francisco, and the KM number is O. Although it is uncertified, this rare variety is highly sought after by collectors. This coin is a great example of a business strike type, and it is a valuable addition to any numismatic collection.