  We introduce a class of finite semigroups obtained by considering Rees
quotients of numerical semigroups.
  Several natural questions concerning this class, as well as particular
subclasses obtained by considering some special ideals, are answered while
others remain open. We exhibit nice presentations for these semigroups and
prove that the Rees quotients by ideals of N, the positive integers under
addition, constitute a set of generators for the pseudovariety of commutative
and nilpotent semigroups.
