Comments: Evidence suggests that the misalignment between the obverse and the reverse dies occurred early during the pairing of Obverse 3 and Reverse B. The repunching on 1 and 8 digits is obvious on the plate coin. Faint traces of the die crack from rim to AMERI(C)A are also visible on the plate coin, suggesting an earlier reverse die state than coinage minted with normal coin die alignment.

At the 2013 CSNS convention, Heritage auctioned the following 1849-O PCGS EF 40 dime as Lot 7826. After the auction, an eBay seller subsequently claimed that the dime was a new unlisted variety. Close examination of the obverse and reverse die states, via Heritage high resolution images, indicate the dime was struck prior to die polishing that characterizes Variety 104b and is consistent with Variety 104a as listed.

1849-O Varieties 101, 101a, 101ab, 101b, 102, 103, 103a, 103ab, 103ac, 103ad, 103c, 104, 104a, 104b

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