Too fun to resist, and looks to me like a very earnest, hard-trying effort to render a sexy, pin up style nude, maybe based on a dirty playing card! Rendered in pastels or cray-pas I believe, with the black ground entirely drawn in (in black pastel/charcoal)--a lot of effort! I have to think she delivered a lot of pleasure!
12" x 8 7/8". C. mid 20th century I believe, very good condition.