2004 Yamaha WaveRunner VX110 Sport and VX110 Deluxe Service Manual, Page 166Get this manual
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VALVES AND VALVE SPRINGS
CAUTION:
Do not over cut the valve seatBe sure to turn the cutter evenly downward at pressure of 4050 (45 kgf, 8.811 lbf) to prevent chatter marks
3 U