I have a painting by Reofect that says:
Line No - 900A
Frame No:  327
Order No: 161
Subject:  Lanscape
Can you tell me what the value of it is

A 'reofect' seems to be a method of copying. It's certainly not an artist's name.

"Reofect is reconstruction of High Grade Art Objects in perfect workmanship"
From http://www.construction-loan.ws/item-19-7300748607.php

The meaning of 'reofect'has been asked on several forums, and no good
answer has been obtained. Someone in the fine-arts industry (auction
houses) might know, but for $2, I doubt they would answer.

Greetings,
Waukon is right.  this site mentions the term.  I copied the text below.

http://216.239.59.104/search?q=cache:2A0dGJ6wU2wJ:www.thechicantique.com/products.php%3Fpg%3D2+reofect&hl=de&client=firefox-a

"Large Antique Painting "Barbarina" Reproduction
	 
Available on Ebay Now! Click link! TheChicAntiqueThis Antique work of
art is a U.S. made quality Reproduction of a European painting. The
title of the original painting is "Barberina" It is a very pretty
piece. The 24k gilded frame is worth what I am asking for this item.
This is a large work and is a Vintage Reproduction piece made to look
like the original oil painting. It has texture like one, but it is a
reproduction. It is not a print, and not a "Painting" it seems like a
combination of both. It is a process done by a company called
"Reofect" they were known for reconstructing high grade art objects."

Reofect could be the name of a process I have seen that is used to
reproduce oil paintings.  It applies a surface to the backing material
that looks and feels like an oil painting, maybe even reproducing the
heavier brush strokes of the original painting.

Myoarin