Let me start by saying, thanks to everyone's help.
I decided to get back into the gear set to verify the dot lineup.
Guess what, I did not have the rotation set correctly.
There were so many marks on the crank gear, I used the wrong one.
I set everything to the way it was supposed to be.
Cranked it and had plenty of backfire.
Rotated the distributor 180 and it fired off immediately.
It sounded great!!!
Tomorrow it will button up the fluids and break in the cam.

I will keep you all updated on the build.

SLD