After her origin story in Edge of Spider-Verse, Marvel released Spider-Gwen in her own series with #1 having a huge number of variants including this 1:100 retailer incentive variant, with a cover by
The prices on these have settled somewhat now for this variant and raw copies can be bought for well under $200 but expect to pay well over $200 for a CGC 9.8 graded copy.
At the time of writing (early April 2016), there were 384 gradings recorded in the CGC census with four 9.9's being the top grade (one of which is on Signature Series).
The cover art is interesting as this was apparently created back in 2013 as a commission so probably depicts an earth 616 Gwen Stacy (now "dead") but is used here as an earth 65 Gwen Stacy (who
becomes Spider-Woman a.k.a. Spider-Gwen).