While similar to the square-shouldered J-45 of the era, the J-40 used an economical satin finish to offer a more affordable dreadnought in the Gibson line-up. The J-40 used a pin-less bridge and double-x bracing. 
 
Mahogany back and sides, Mahogany neck, Spruce top
Square-shoulders, Kluson deluxe tuners, satin finish, dot inlays
Tuners replaced- originals included
Original case and paperwork 
 
Condition: Very Good