Having a little trouble with this question. Some officials I have asked say true, others false.
4/10 @ the A40. A4's punt is first touched by A88 on B's 22. B44 recovers on B's 18 and advances to B's 27 when he fumbles. A66 recovers and scores. During B44's run, B77 is flagged for holding on B's 16. Ruling: B 1/10 B8. The 10-yard penalty for B77's foul is enforced half the distance from B's 16. If Team A declines the penalty, Team B would take the ball at the spot of first touching, B's 22.