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If the thief puts in 3 wrong pins, the device will reset. BUT, you never know. Maybe the thief saw you put in your pin or guesses right (by some miracle), so better to get a new set of accounts and transfer everything over. But, to transfer you’d need 2 Ledgers (the From and the TO) – so you could transfer to eg. Trust Wallet (or an exchange), and then create your new accounts and send back to the new accounts.