It is an odd one Jonesy...Not sure its relevance,what is interesting is this is the small numbering and the S is uniform size to the numbers. You say yours is smaller,and this is the smallest stamping Victa used so it is quite odd. There are a few theories as discussed previously,but seriously ive not come across any other letters only blank lowers....But youve got a keen eye and id like to know its meaning if any someday,as it definately falls in the mower series run and not a tiger or other variant.