Watch List notes:

George III (1760-1820), Pattern Farthing, 1797, by Kuechler, late Soho, struck in copper, laureate and draped bust right, K in relief on truncation, rev. Britannia seated left, SOHO on rock, plain edge, 7.48g, 6h (cf. BMC [Peck] 1199; Selig 1417), extremely fine, very rare.
Peck lists this pattern Farthing in gold and in bronzed copper but not in copper. There was a copper example in the Selig collection (Spink auction 131, 2 March 1999, lot 1417), listed as BMC 1199A. It sold for £160.
Estimate: £300 - £400