Watch List notes:

Victoria (1837-1901), Penny, 1860 over 59, young head left, rev. Britannia seated left (Peck 1521; S.3948), extremely rare, in NGC 'Waterbird' holder, graded MS63BN (Cert. #4861777-028).
provenance
Gregory, Baldwin's auction 47, 29 September 2006, lot 291
Estimate: £3,000.00 - £4,000.00