HEI Conversion Done still not starting

Actually, as lame as this sounds I have not run it with the cap off to see that it was turning & I have not pulled the Distributor to check the teeth.

Oh! You probably should.

That being said I checked the spark at both the Coil wire & a spark plug wire. So if I getting spark at the plug wire it should be turning.

Probably, unless you happened to check at the plug wire where the rotor is pointing.