Tyre, Phoenicia. AR Didrachm, 8.90 g, dated local year 12, ca. 338-337 BC.

Melqarth on hippocamp flying right, holding bow, waves and dolphin below.
Owl standing right, head facing, crook and flail behind, date to right. 

BMC 37

Sold by Stack's Bowers Galleries & Ponterio ANA Auction, Lot 20044, August 2017.