P. Scott Rubin: One variety of 1787 New Jersey Coppers has the second letter U in PLURIBUS punched over the letter S. In Edward Maris’ 1881 book on New Jersey Coppers the designation m was given to this reverse die. This die is only known used with one obverse die, the one designated number 55 by Maris. The M 55-m variety with the U over an S is a very scarce issue with less than two hundred specimens believed existent today.

It is interesting to note that another reverse New Jersey Copper die was made with the spelling error of PLURIBS, however in the case of the variety known as Maris die p, the spelling error was not corrected and the legend remained abbreviated. Also, it appears that these two dies were probably made by different engravers and struck at different Mints used to manufacture New Jersey Coppers.

This U over S in PLURIBUS variety is very obvious and collectable though rather hard to find.