Interesting thing, I didn't really notice any change in acceleration in my 100 after the 3.55:1 gears were installed (the factory ratio for their lower-ratio gear set was 3.54:1, but I believe that Mike Lempert's gears came out at 3.55:1), but then it had been a long time since I had driven it, and most of my time driving it was before the Le Mans Kit was installed.
So maybe the extra power provided by the installation of the Le Mans Kit made up for the loss of acceleration ratio, if you follow me. However, as I started to say, the funny thing is, when Steve Pike test drove the car (he did most of the reassembly) with me, one of the first things he remarked (after "Get your hand off there!" as he swatted my hand off the passenger handdhold on the fascia) was the lack of acceleration. Of course, this comment was coming from a guy who drives 100Ss -- yes, plural -- with 132 HP, all the time. Personally I think it accelerates quite well, and certainly as much as I would need in a car that I wouldn't drive real-real hard anyway.
Anyway, I share that comment as it is so unusual in being the only negative thing that I have ever heard anyone say about the 3.54/3.55:1 gear sets. And next time I drive a 100S, I'll have to make a mental note to compare acceleration I guess... like driving a 100S happens very often! /ubbthreads/images/graemlins/driving.gif