Anthony Pearson's "Untitled (Etched Plaster)" from 2014 presents a delicate tension between industrial process and refined materiality, suspending a cast Hydrocal panel within a lacquer-finished maple frame. The etched surface carries the quiet authority of a photographic negative, evoking the solarized gelatin silver prints that have long informed Pearson's practice, yet asserting an unmistakably sculptural presence. At just over 61 centimeters tall, the work operates at an intimate scale that rewards close attention, its subtly worked surface shifting in character as light conditions change across it. Pearson, who is based in Los Angeles and has exhibited widely across the United States and Europe, occupies a distinctive position within contemporary sculpture for his sustained investigation of obsolete photographic and casting processes. His Etched Plaster works collapse distinctions between image and object, surface and depth, inviting collectors to consider how meaning accrues through material memory rather than pictorial content. The Hydrocal medium, typically associated with architectural reproduction, is here elevated through precise formal choices, including the warm tonal relationship between the pale cast ground and the honey-toned maple surround. This signed work represents a strong entry point into Pearson's ongoing series and carries the additional significance of its origins within a LAXART benefit context, connecting the acquisition to a history of institutional support for challenging, rigorous art in Los Angeles. For collectors attuned to work that operates at the intersection of photography, sculpture, and conceptual inquiry, this piece offers both aesthetic coherence and art-historical resonance within a body of work that continues to attract serious critical attention.