In a message dated 9/6/2005 9:32:40 PM Eastern Standard Time, [email protected] writes: The letters L.S. are an abbreviation for the Latin phrase 'locus sigilli', meaning place of the seal. It indicates the place where a document is to have the notary public's seal affixed. It does not stand for 'legal signature'. It may be used in a fair copy to indicate the presence of a seal in the original. Thanks to both of you, the Ledger and the LS defination <G> Eliz