1944 steel cents and especially the 1944-S steel cent - does anyone know where it is?

The thread yesterday on 1943 copper (bronze) cents brought 1944 steel cents to mind. According to The Authoritative Reference on Lincoln Cents by John Wexler and Kevin Flynn, 27 Philly, 7 Denver, and 1 San Francisco 1944 steel cents are known. There was a 1944-D steel cent auctioned a couple of years ago, and the catalog indicated 9 1944-D steel cents were known. The comparable figures for 1943 bronze cents per the book was 10 P, 1 D, and 4 S. Possibly more have come to light since the 1996 publication of the book. Per the book, though, the totals are 15 1943 bronze cents and 35 1944 steel cents.
Here's the question: there is one known authenticated 1944-S steel cent, it was graded EF-40 and it was sold in the 1983 Roy Harte sale. Does anyone know the whereabouts of the 1944-S steel cent? I have a client who would be interested in buying it if it were available, please PM me if you do not want to post the information on the Forum.
Here's the question: there is one known authenticated 1944-S steel cent, it was graded EF-40 and it was sold in the 1983 Roy Harte sale. Does anyone know the whereabouts of the 1944-S steel cent? I have a client who would be interested in buying it if it were available, please PM me if you do not want to post the information on the Forum.
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