The engine turns over fine. It is Model #326431, Type#0139-1
It will not run. It has 120 pound of compression, so I guess the valves and rings are OK. There is good spark at the plug. I had the carb off and put my hand over the intake while I cranked it. Seems to have good suction. After choking/cranking there is fuel in the intake under the air cleaner. No fuel is getting into the cylinder because the plug is dry. I installed new needle and adjusted the float as recommended. The flywheel key looks good, but seems like timing may be off. I will appreciate any ideas to get this engine running.