1- Recheck the coil gap. You can loosen the coil, move it back, snug the 2 bolts, put 3 sheets of notebook paper between the coil and the flywheel magnet, loosen the coil and allow the coil to be pulled against the magnet, and tighten the coil bolts. 3 sheets of writing paper is about .009 - .010". This gap will work fine.
2- Use a NEW plug. Connect the plug wire and ground the threads of the plug to the head, and pull the rope. You are looking for a spark.
3- No spark, either a bad coil or a kill wire grounded. Check to be sure the kill cable, its the cable that you hold down to start and to mow, has an air gap when it is fully pulled down. Check by looking at the cable being pulled and right near the carb.. There will be a small gap when the cable moves and creates an air gap where the kill wire from the coil is connected. No gap, no spark.
4- Got a spark? Shoot a shot of quick start fluid in the carb, pull the rope. If the mower starts, and I am 99.9% sure it will fire up, and then dies in a couple seconds, you have a fuel supply issue.