SPM inverted watermark varieties on agro-based definitives have been frequently recorded. One of the inverted watermark varieties that I possess is the 20c Sabah with perforation 12. This P12 SPM inverted variety is from plate number 8A. I have extra copies of this P12 SPM inverted 20c Sabah, and I'm happy to exchage with other agro-based SPM inverted varieties.