First Age 540
First Age 540 (abbreviated to F.A. 540) is the 540th year of the Sun of the First Age of Middle-earth.
Notable events in this year include:
J.R.R. Tolkien, Christopher Tolkien (ed.), The War of the Jewels, "Part Three. The Wanderings of Húrin and Other Writings not forming part of the Quenta Silmarillion: V. The Tale of Years", p. 345