Watch List notes:

SELEUKID EMPIRE. Demetrios II Nikator. First reign, 146-138 BC. AR Drachm (16.5mm, 3.39 g, 12h). Uncertain mint in Syria or Phoenicia. Dated SE 173 (140/39 BC). Diademed head right / BAΣIΛEΩΣ ΔHMHTPIOY ΘEOY ΠIΛAΔEΛΠOY NIKATOPOΣ, cornucopia; ΔH monogram and ΓOP (date) below. SC 1935.2a; HGC 9, 977c. Lightly toned, short flan crack, off center, light porosity. VF. Extremely rare, only two in CoinArchives (Nomos Obolos 12, lot 465 and CNG E-107, lot 88).

Interestingly, this coin is obverse die linked to the recently discovered issue dated SE 173 that has the ΘEOY remaining in the legend (cf. CNG E-469, lot 157).