?? Upside SF MM ??
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That is the ball serif type (knob tail) used on various denominations from 1944 to 1946. Your picture shows the correct position for this type mint mark. There is an inverted ball serif "S" mint mark on the 1946 Lincoln cent which was documented in 2006 (see; "In The News Archives, CONECA home page for the article). This article, with pictures, will give you the perspective what an inverted ball serif mint mark looks like.
BJ NeffMember of: ANA, CCC, CONECA, Fly-in-club, FUN, NLG & T.E.V.E.C.
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