Estimated grade. Sold by David Akers Numismatics Oct '97 Price realized $143
Jaime Hernandez: The 1931-D is the most difficult issue struck at the Denver Mint from 1930 to 1958 and probably to date. In MS66 there are probably no more than 50 examples in existence and only one example is known by PCGS to exist in MS67 condition.
According to a notice in the June 1934 issue of The Numismatist (p. 416), collectors could still purchase Uncirculated 1931-D Cents for "the face value of the coins and an amount sufficient to cover the mail charrges by first-class mail."