If the first letter at the top was "П" it would spell LOKHVITSA. As it is inscribed on this illegally produced item it spells AOHVITSYA which does not exist. Lokhvytsia is a city in Poltava Oblast (province) of central Ukraine. They have never issued any stamps or overprints on stamps. This item is not listed in the 2007 Ukraine 1992-1999 Provisional Stamps Specialized Catalog. This item was most probably illegally produced and distributed by an illegal stamp producer located in the United Kingdom with intent to profit from and deceive collectors. This producer created hundreds of different illegal overprints on older low value Russian stamps in the name of numerous territories, provinces , republics, ect. Until proof is provided showing this item to be authentic, it is classified as illegally produced.