Thank you for submitting your item for appraisal. This appears to be a acrylic painting on paper by Bill GERSH (1943-1994) depicting a nude in front of or on a colourful background. Bill Gersh was born in Charleston, South Carolina, studied in New York and later moved to Oakland, California and eventually settled in New Mexico. His style was quite diverse but unique. Several paintings by the artist have been offered at auctions, the highest price many years ago was in the 1500-2000 USD range. Recent auction results are much lower. The estimate is based on these recent auction results, but this price level might change again. There is no measurement for the sentimental value you might attach to it.