A person started learning a mesecta. When he got through half the mesecta he continued learning however he also went back and started learning from the beginning again. He got to the end of the mesecta and made a siyum. However in his "2nd time around" he was now holding by the middle. He finished until the end a second time. May he make another siyum now on this? (question is of course when there is a nafkeh minah in regards to making a siyum -- i.e. Erev Pesach, Baser v'Yain during 9 days, etc.)
The point is that before having finished the mesecta he went back and started learning again and wants this to be considered like a "new limud" and count it towards a second siyum.