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The 140 equal division divides the octave into 140 parts of 8.571 cents each. In the 5-limit, it tempers out 15625/15552, making it a kleismic system, and the kwazy comma, |-53 10 16>. It is most notable, however, in the 7-limit, where it tempers out 2401/2400, 5120/5103, 10976/10935 and 65625/65536. It supports the 7-limit rank-two temperaments tertiaseptal, hemififths, countercata and bisupermajor, and is a good tuning recommendation for countercata, the 53&140 temperament tempering out 15625/15552 and 5120/5103, and provides the optimal patent val for 13-limit countercata. In the 11-limit it tempers out 1331/1323, 385/384, 1375/1372, 6250/6237, 5632/5625 and 9801/9800, and in the 13-limit 325/324, 352/351, 847/845, 625/624, 676/675, 1001/1000, 1716/1715 and 2080/2079.

If we use the val <140 223 325 394| we obtain a tuning for porcupine temperament; the generator 19\140 is 0.023 cents flat of the POTE generator.