Ellen D Collection (PCGS Set Registry) - Simpson Collection
David Akers (1975/88): This is the final Eagle from the New Orleans Mint until production resumed in 1879. The 1860-O is rare in any condition and most known specimens grade VF or EF. AU examples are very rare and mint state pieces are extremely rare although I have seen two very choice uncirculated examples of this date. Clearly this date is not in the same rarity class as the 1859-O, but it is definitely more rare than the 1842-O, 1844-O, 1853-O, 1854-O and 1858-O and only a little less rare than the 1852-O, 1855-O, 1856-O and 1857-O. In overall rarity (but not condition rarity) it is on par with the 1845-O, 1846-O and 1850-O.
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