Thanks to Pine Valley Coins
Jaime Hernandez: The 2010-P Lincoln cents are the first cents to depict the new Shield Cent reverse design. The Satin Finish Shield Cents were only sold to the public inside 2010 Mint Sets. In 2010, they were sold in a 28 Piece Uncirculated Coin Set.
Satin Finish: A Satin Finish coin is a coin which is not released into circulation by the United States Mint. Instead, the coins are sold in Mint Sets only. All Satin Finish coins are struck on special sandblasted planchets, also known as burnished planchets. The coins are then struck under higher pressure than circulation strike coins. Satin Finish coins are also handled with lots of care throughout the entire production process and finally inserted in to United States Mint Sets.
2010 Uncirculated 28 - Piece Coin Set
The 2010 Uncirculated 28 Coin Mint Set was first offered by the Mint on July, 15, 2010. The set included eight Satin Finish 2010 Philadelphia and Denver Presidential Dollar coins, from all four different 2010 Presidential Dollar designs.
The set also included the 2010 Native American Dollars, Kennedy Half Dollars, Five different America the Beautiful Quarters, Roosevelt Dimes, Jefferson Nickels and Lincoln cents. All Mint Sets contained an example from the Philadelphia and Denver Mints.
Each 2010 Uncirculated 28 Coin Mint Set was priced at $31.95 directly from the U.S. Mint. Worth mentioning, is that the 2010 set increased in price compared to the 2009 Uncirculated Mint Set. The 2009 Set was priced $27.95 each directly from the U.S. Mint and it contained 36 coins rather than 28 coins.