A cascade of overlapping circular forms rendered in powder coated steel and aluminum, "Untitled (Scales)" from 2014 engages the viewer in a dialogue between industrial material and organic suggestion. Sam Falls constructs a surface that reads simultaneously as armor, fish scales, or botanical growth, allowing the work to resist easy categorization while maintaining a compelling visual rhythm. The powder coating introduces a matte, almost tactile quality to the metal, softening what might otherwise feel austere and inviting prolonged looking. Falls developed this work during a period of sustained investigation into how elemental forces and natural processes could be inscribed into art objects, and the sculpture reflects that preoccupation through its layered, repetitive geometry. The interlocking scale motif implies accumulation over time, as though the piece accreted rather than was fabricated, blurring the boundary between making and finding. This tension between constructed precision and the appearance of natural formation is central to Falls's broader practice, situating the work within a lineage of process-oriented sculpture while remaining distinctly contemporary in its material choices. Currently presented through the Public Art Fund, this signed work represents a strong opportunity to acquire a piece from a critical moment in Falls's career, before his practice gained wider institutional recognition. Its scale and material durability make it suitable for both interior and exterior placement, and its conceptual depth rewards scholarly attention alongside purely aesthetic engagement. Collectors drawn to work that holds its ground intellectually while remaining visually generous will find this a compelling addition to any serious collection.