Watch List notes:

CILICIA, Epiphanea. Gaius (Caligula). AD 37-41. Æ (23mm, 9.02 g, 12h). [Dated CY 107 (AD 39/40)]. Laureate head left / Tyche Soterios (Fortuna Redux) standing left, holding rudder and cornucopia; [ZP (date) to left]. SNG BN –; SNG Levante 1809 = RPC I 4068.3 (this coin). Brown surfaces, some roughness, die break on obverse. VF.

From the Peter J. Merani Collection. Ex Edoardo Levante Collection (Classical Numismatic Group 66, 19 May 2004), lot 1132.