Lloyd Ostendorff, in Lincolns Photographs; A Complete Album (1998), called this A mystery portrait of uncertain date . Once thought to be by Brady, it is now attributed to various photographers including C. D. Fredricks and the Philadelphia photographers W. L.Germon and James E. McClees. It is O-55 in his numbering, or a very minor variant.
It shows the new President before July 1861. This gold-bordered CDV has the imprint of the NYC publisher D. Appleton, and, according the copyright recto, was Copyright by Appleton in 1861. It has Appletons logo on the verso, mostly covered by a nice label for Tolman Fancy Goods Warehouse in Boston.