Thank you for contacting Mearto with your appraisal inquiry. Based on the photographs and description provided, the subject of this appraisal is an 1943 United States Lincoln/Wheat Ears Reverse Penny originating from the Philadelphia Mint. The penny is made of zinc-coated steel. The penny is in circulated condition, likely if graded in the Very Good (VG) range.

Coins that were minted at the Philadelphia Mint prior to 1979 (except for 1942-1945 Nickels) do not have a mint mark. In 1943 over 684 million such pennies were minted in Philadelphia.

Unfortunately, this penny is not particularly rare. The book value on 1943 steel pennies in a less than VF grade would be $.03. Even in proof uncirculated condition (without any blemishes or flaws and completely reflective), the value would be approximately $3 to $4. Fair Market Value of the piece is approximately $.03 to $.05.