I see no reason this kit can't be used on 110's. After you take it apart, the cases are all the same. They need to be bored to 4.06", same as the 113 spigot holes, regardless of what size you start with. New correct length barrels are used along with new pistons. A 5/8" leg to go with it. What difference does it matter whether it started as an 88", 96" or 110"? And don't bring up the o-ring groove at the cylinder bases, because that can be worked around. Since building a real engine from these proprietary newer HD motors is the ONLY option to go bigger, there's no reason that I see why you can't start with a 110. I'd personally not bother with that combo if starting with a 110. I'd go bigger than 120, leave it 110, or go with a bigger leg and get the new 4" barrels to go with the increased stroke and not machine the cases. What am I missing here?