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				Originally posted by The Roamin' Umpire  
I'm afraid you're mistaken, Bob. The last sentence of NF 5-2-2 states: "The loss of down aspect of a penalty has no significance following a change of possession or if the line to gain is reached after enforcement." 
			
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 You are quite right. Thanks for the correction. It does matter if A had put the ball in play on the A40 rather than the B40. Brain freeze!