Silvery luster glistens at the center of each side of this magnificent coin, surrounded by bands of bronze, turquoise and magenta iridescence that are most vibrant on the obverse. The design elements are blanketed by rich frost that contrasts with the satiny texture of the fields. Liberty is bold, though her upper extremities are softly impressed, as are select stars, characteristic of the issue. A die scratch, present on all examples, projects from the left base of the rock upward toward the rim. The interior letters of HALF and the left aspects of the bow on the reverse are a trifle soft, though the remaining elements are pleasantly intricate. With neither handling marks nor distracting blemishes, this gem appears essentially untouched.The 1860 transitional issue is a rarity of long-standing fame. Kevin Flynn in The Authoritative Reference on Seated Liberty Half Dimes makes a diplomatic assessment in his 2014 reference, acknowledging that the 1860 transitional issue was both distributed to Mint officials for evaluation at the time of striking and also sold to collectors at a premium.For many years collectors have enthusiastically embraced the issue, often collecting it along with circulation strike half dimes. This example is among the very finest survivors, representing the sole piece certified MS-67+ by PCGS and surpassed at PCGS by only the MS-68 Simpson specimen.