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fkwI always considered the single overprint and double overprint as printing flaws, not a true back variation (done on purpose), the overprints ive seen (maybe 3 diff) are screwups as they dont line up with the original factor #. The single overprint at top is always upside down, and the double was done when they tried to correct the problem and flipped the sheet after first screwup printing but it still didnt line up so they didnt print anymore thus their rareity. I guess they gave up after 1-2 sheets were tried. Has anyone seen a single overprint that actually Overprinted the old factory # as intended??? Frank
