Revisiting this thread, here's an example of an overprint turning an airmail stamp (1931 Newfoundland SC#C9) into an regular postage stamp (1933 Newfoundland SC#211).
L & S stands for Land & Sea. According to Unitrade this had a print run of 70,000, and all were sold out on the first day they were on sale.

The double vertical lines are supposed to obliterate the words Air Mail, but the overprint has shifted. I wonder if this would qualify as a 211ii (overprint badly shifted).