1935 issue overprinted "COMMMONWEALTH"
measuring 18.5mm long. 
The "A" in "COMMONWEALTH" with higher crossbar.

APOSTOLADO DE LA ORACION
Dated Manila, 25 Abril, 1940

ASOCIACION FILATELICA DE FILIPINAS
1940 August 27: Manila Circulating

MAC'S PALM BEACH SHOP
1939 December 18: Pasay Circulating

ROOSEVELT STEAMSHIP AGENCY, INC.
1939 June 8, Manila Circulating

ABBOTT LABORATORIES
1940 Manila to Indiana
(New)
Listed by  UPSS as  #S19 as issued on 1940.