Untitled (Etched Plaster) presents a rectangular field of medium-coated, pigmented hydrocal enclosed in a precise walnut frame, its surface alive with the kind of tonal incident that shifts as the surrounding light changes. Pearson arrived at this typology of wall-based object through years of working across sculpture and photography, and the influence of that photographic sensibility is palpable here. The poured and etched hydrocal does not merely record a static texture but behaves more like a sensitized plane, registering ambient color and luminosity in ways that recall the optical investigations of California's Light and Space movement. The result is an object that rewards slow, sustained attention, a quality increasingly rare and, for that reason, increasingly valuable. Pearson, born in Los Angeles in 1969 and still based there, has built a practice organized around a deliberately limited palette of materials, hydrocal, bronze, and steel among them, allowing deep formal and perceptual inquiry within carefully chosen constraints. His work has been the subject of solo exhibitions at the Contemporary Art Museum in St. Louis and Midway Contemporary Art in Minneapolis, and it entered major institutional collections including the Hammer Museum, the Los Angeles County Museum of Art, the Museum of Contemporary Art Los Angeles, and the Walker Art Center. A comprehensive monograph published by Inventory Press in 2019 documents the full scope of this sustained project. This signed 2014 work is offered in connection with the Free Arts NYC Benefit Auction, presenting collectors with a compelling opportunity to acquire a characteristic and finely resolved example from one of the more thoughtful sculptural practices working today.