I don't neccesarily think that early Parker researchers and writers were being loose with the facts. There were no "facts" until 1998 when the Parker records were made available. Serial number to date comparisons were only anecdotal with a few guns being actually compared with the "records" in the pre 1998 period. Researcher gives us the correct information when he mentions 1900. Actually, the first two 28 gauges in the proper serial number sequence were ordered by Shoverling, Daly, and Gales on February 6, 1900. Four guns out of sequence were included in that order. These four guns are assumed to be rebarrelled 20 gauges. Tryon in Philadelphia placed the second order for one gun, #97,038, on February 13, 1900. The third order, by William Wagner in Washington, D.C. for four guns, was placed on February 20, 1900. One of these guns was out of sequence. The lowest serial number that is in the correct serial number sequence for the time of the first orders is 97,027, one of the Daly guns ordered February 6, 1900. This is what is known as hard information, derived from the factory records. The third Parker 28 gauge in the correct serial number sequence, VH Grade #97,032, has surfaced and is in very good condition and is shooting an occasional bobwhite quail. Others are probably out there also. Read "The Parker Pages" Summer 2009 issue, for more information. The Parker Pages is the newsletter of the Parker Gun Collectors Association.