The LW-Nikkor is the "splash-proof" 28mm - not that rare, but declining in popularity after Nikon issued the amphibian W-Nikkors, the more so as it is generally considered a significantly worse performer than the amphibian 35mm W-Nikkor. Still, it is the widest Nikonos lens that will focus to infinity above water, and despite its reputation I was satisfied with its IQ.
I paid 75€ for lens (with fading finish, but flawless glass) and a fairly nice IV not that long ago - so don't expect any riches. Mint Nikonos in original box can be rare and collectible, but used, their value with one of the base lenses is quite surprisingly low.