A beautifully toned 1939 proof coin with the very rare "Reverse of 1940" steps.! IMO, PCGS has accurately graded this colorful eye appealing proof a PR65. Although this coin is not in a higher grade holder, try locating another with equal or higher eye appeal. This is a great coin! Please note, this coin is owned by another collector and may sell without my knowledge. But I will check if it's available.