PCGS has 10 in this grade, 1194 higher topping out at MS66. PCGS priced at $130. Coin World has $130 at AU50.
David Hall: The 1927-D is semi-common in lower circulated grades, but scarce in grades VF20 and above. It is scarce in mint state grades thru MS64, then it is very rare in MS65 or better. In fact, in Gem condition it is tied for rarest of the Buffalo nickels with the 1920-D and 1919-D. The 1927-D is often fairly well struck. Luster is usually subdued and more brilliant than frosty. In Gem condition, this is definitely a key date.
NGC - Trends $140, Population shows 8 in AU53, 696 higher. Cohen & Druley have it at $65 in Unc when they published in 1979.
This issue is seldom found fully struck, though it tends to be sharper than the problematic nickels dated 1925 D and 1926 D. Luster is usually good, though not enough to result in many gems. Most Mint State 1927 D nickels are disappointing overall.
Bowers...Denver Mint did a sloppy job with this issue, most coin range from poorly detailed to minimally average.
MegaRed has an AU50 priced at $130. No additional commentary on this issue.