Watch List notes:

ATTICA, Athens. Early 5th century BC. Cut AR Tetradrachm (20.5mm, 16.12 g, 4h). Contemporary imitation. Helmeted head of Athena right / Owl standing right, head facing; [olive sprig and crescent behind]; all within incuse square. Seltman Group P; Pozzi 1519. VF, toned, cut into two pieces (with some fragments missing), test cut on obverse.

See K. Sheedy and D. Gore, "Asyut 422, Seltman Group P, and the Imitation of Attic Coins" in RBN CLVII (2012), for a current discussion of the enigmatic imitations of archaic Athenian issues.