The 27-D nickel is a very desirable and difficult date to find in GEM grades, and is VERY RARE any finer. Thick satiny mint luster glows over the rich medium pewter-silver. A decent strike shows bold definition on both sides and the surfaces are nicely preserved and clean, free of any distracting marks or flecks. The eye appeal is exceptional for this date that often comes lack luster. PCGS 114, NGC 29, CAC 23. There are 35 in MS65+ and just 16 graded higher. The most recent example sold in October 2021 for $11,400 and the average APR for a PCGS MS65+ CAC is nearly $9,000. The current Collectors Universe value has yet to catch up, and is listed at $7,000. The PCGS Price Guide for a MS66 is $23,500! This GEM offers a great value and a great look for the GEM collector. This is a very tough date! Cert. Number 30673120 PCGS # 3961