Gibson (1994) re-examined the early excavations published by Bliss (1900a), Bliss (1900b), and Bliss and Macalister (1902). He identified two Iron IIB building phases and observed that "structures from the lower phase were apparently destroyed (in an earthquake?) and then, in the upper phase, rebuilt roughly along the same lines." The pottery "belonging to the lower phase did not contain the lmlk stamped handles so typical of the upper phase (Bliss 1900b:219)," leading Gibson (1994) to conclude that "the lower phase of the Iron IIB level at Judeideh may be the equivalent of Level IV at Lachish." Ussishkin (2014:214) mentioned the possibility that Lachish Level IV ended in destruction by one of the Amos Quakes. According to Gibson (1994), the destroyed structures at Tell ej-Judeideh were reportedly observed in Pit 4 by Macalister, where "an earlier system of walls" was "detected beneath the structures of the upper Iron IIB phase." Gibson (1994) further noted that "Macalister pointed out that many of the stones from the lower phase walls had been re-used in the upper phase walls." Gibson (1994) further proposed that the upper Iron IIB phase at Tell ej-Judeideh, which contained late 8th century lmlk stamped handles, ended in destruction by Sennacherib in 701 BCE and corresponded to Lachish Level III.