TITLE: GCN CIRCULAR NUMBER: 15757 SUBJECT: GRB 140110A: Second Follow-up Swift-XRT Observation DATE: 14/01/22 14:29:04 GMT FROM: Alessandro Maselli at INAF/IASF Palermo A. Maselli (INAF-IASFPA) and P. A. Evans (U. Leicester) report on behalf of the Swift team: Swift carried out a second follow-up observation to investigate the behaviour of the X-ray source #2 reported by Maselli et al. (GCN 15721) as a result of the analysis of tiled observations covering the LAT error circle. This source, although outside the error box formed by the intersection between the LAT error circle and the IPN annulus reported by Pal'shin et al.(GCN 15725), suggested initially a possible fading behaviour (Maselli et al., GCN 15721). The new observation started on January 21, 928 ks after the LAT trigger, and had an exposure of 6.3 ks. The source #2 has been detected with a mean count rate of (1.24 ± 0.16) x 10^-2 ct s^-1 which is consistent with the one (1.23 ± 0.27) x 10^-2 ct s^-1 corresponding to eleven days earlier. Therefore, we exclude that it may be the afterglow of GRB 140110A. The Swift-XRT tiled observations have covered the whole error box reported by Pal'shin et al. (GCN 15725) and no credible counterpart for the X-ray afterglow has been detected (see also Maselli et al., GCN 15747). This circular is an official product of the Swift-XRT team.