Dear Kimberly,

Thank you for your help and patience. My sincere apologies for the delay with the apprisal.

The presented object appears to be a gouache drawing on paper with the measurements of 26 x 22 inches. The drawing depicts the portrait of a child with blond hair and a blue dress sitting with a very serious facial expression on the armrest of a chair. The costume of the child and the style dates this drawing into the late 19th century. Boys and girls were dressed in such clothes which reminds us nowadays to dresses of girls and women. Sadly this drawing is not signed and can not be attributed with stylistic or motif arguments to a known artist.
This piece is in good condition and there is no serious damage visible in the images provided.
A fair market estimation would be between 150 to 300 USD.
This estimate is based on actual recent past recorded auction sales of comparable items. Retail "asking prices" can be higher and may vary.

With kind regards,
George