This is a restrike made in the 1870s for sale to collectors using the regular 1839 seated Liberty with drapery obverse die and the flying eagle reverse of 1838 as used on J73/P77. Both sides show that the dies are badly rusted and the reverse die is heavily broken.
Stewart Witham noted 152 reeds on these, which according to a reed count listing from Bill Bugert of the Liberty Seated Collectors Club, means they were likely struck some time between 1861 & 1871. We believe these were struck closer to the latter date.
The following are believed to be different:
1) Woodside (NY Coin & Stamp 4/1892 bought in), V. Brand (3/30/95 journal #13868), Dr Judd, 66 ANA, Krouner-Coronet Coin FPL, Merkin 2/71, Bass-B/M 5/99, Heritage 1/04, Heritage 4/09 – PCGS63
2) B/R RCR #23-29, B/R 11/77, Queller-Heritage 1/09 – NGC66
3) Farouk, Bolt-Stacks 4/66, Witham-Auction 81 lot 331, Queller-Heritage 4/09 – NGC63
4) Crouch- Superior 6/77, Witham-Auction 81 lot 332
5) Hughes 2/78, Simpson-Heritage 1/21 - PCGS66
One example listed as being struck with a plain edge J102A/P114 was part of lot 1731 in the Farouk sale. It has not been available for study and was probably a misdescribed example of J101/P112.
Photos is of the former Woodside, Brand (journal #13868), Judd, Bass Foundation piece and is courtesy of Heritage.