This is the best one I could find, again from the USA. If you look at EBay ‘sold’ 1940 pennies, there’s definitely been a flurry of ‘narrow date’ sales! I found one well circulated example on EBay UK, and four or five from the USA. At a very rough estimate, 1 to 2% of pennies of the date available when Terry made his post.
Thanks Terry for making us aware of the type, I suspect rare rather than extremely rare in high grade but always nice to have something new to look for.
Jerry