Brand new Epiphone acoustic jumbo advanced guitar. In NE Portland.
http://www.epiphone.com/Products/Acoustic/AJ-220S.aspx
Son won it and an Epiphone case in a drawing at school; he doesn't play and his dad already has two acoustics (but says this one plays better than one of them, his Ibanez).
Guitar has only been played once (his dad, out of curiosity) and has been stored safely. No scratches, perfectly mint condition.
Lists for $269, can be ordered online for $200 (without case). Cheapest soft cases I've seen are $30.
He wants $200 including the case and even a non-beginner would love this instrument.
If you're stuck on a last minute gift, this is here and available for immediate pickup.
Here's a demo video of how it sounds. It's really nice sounding for a guitar in this price category.
http://www.sweetwater.com/store/detail/EA22NANH