Ithaca, in their 1926 catalog list the .410 as available. Their March 1, 1926 price list does include the .410 being available in all grades. The field grade price to dealer was $30.49; the suggested retail price was $37.50. In their Lefever Arms Co. flyer dated 23 Sep 1926 they indicate that a Lefever Nitro Special was available in .410 priced at $29.00. In their 1927 Lefever flyer they indicate a price of $28.25. There are rumors that Ithaca produced a .410 in the later Flues model, but I have never spoken with anyone who has ever seen one.