Towards the end of 1963, a second updated King Seiko was released, the 44KS 44-9990. Part of the second generation of King Seiko, this watch featured a new case design with wider lugs, strong faceted lugs, and a newly designed acrylic crystal. This watch was produced between 1963-1968, but it was revived in 2022 as the Limited Edition Seiko SJE105 which had a price tag of over $3,000 USD. We find the proper, original model to be far more affordable! The 44KS was behind the famous Grand Seiko 44GS. It shared the same movement with the 44GS and was produced at the same Daini Seikosha factory.

Overall, this watch is in (B) Very Good Condition. Moderate scratches and scuffs can be seen on the case, bezel, and crystal. The dial also shows some moderate patina. Keeping time at +/-0 seconds per day at an amplitude of 289 degrees, this watch is in excellent mechanical condition. 

- Ref No. : 44-9990
- Serial No./Year: 8201133-/-1968
- Case:
    36.5mm diameter, 19mm lug width, 11.5mm thickness, 43.85mm Lug-to-lug.
    Stainless Steel
- Crystal: Square Profile Acrylic
- Movement & Accuracy: 
    Caliber: Dani-Seikosha Cal. 4400A Manual Wind
    Complications: Central Seconds
    Measured Accuracy: +0 sec/day.
    Amplitude: 289°
    Beat Rate: 18,000 A/h
- Band: Replacement Adjustable Bracelet. Will fit wrists up to 8"
- Condition Rank: B, Very Good Condition.
- Country of Manufacture: Japan

Condition Rank Guide:
-N: Item is in New Old Stock condition (NOS). Shows little to no signs of wear apart from some minor handling wear.
-A: Item is in Excellent condition. Micro-scratches can be seen on the sides of the case, bezel, and/or bracelet. No pitting/gouges on the case or scratches in the crystal.
-B: Item is in Very Good condition. Minor scratches and scuffs can be seen on the sides of the case, bezel, and/or bracelet. No pitting/gouges on the case or deep scratches on the crystal.
-C: Item is in Good condition. Moderate scratches and scuffs can be seen on the sides of the case, bezel, and/or bracelet. Minor pitting/gouges may be visible on the case. One or less deep scratches may be visible on the crystal. See photos.
-D: Item is in Fair condition. Heavy scratches and scuffs can be seen on sides of the case, bezel, and bracelet. Significant pitting or gouges are visible on the sides of the case and the crystal shows multiple deep scratches
-F: Item is in Poor condition. Item is not functional. For parts or repair only.