On Dec 14, 9:34 am, Steve wrote:
Could be couple of things. Is the tank valve open to the carb?
Sometimes easy to forget about this. Was the spark plug wet or dry
when you took it out? If dry, it is not getting gas. If wet, could
be weak spark or bad gas.

If plug has spark but is wet and with new gas, the engine could be
"flooded" so try opening the choke and crank over the engine a bunch
of times (don't burn out the starter though). Have the throttle
control about half open.

Steve

Also check the gap on the plug. Set it to the proper specs.