I haven't seen any major problem with this sprite so it got an approval from me.
That being said, it would have been nice if not everything would have been controlled by the ASM file and instead you could have used the extra property bytes for property (eg.. muncher, p-switch, silver coin and likes) and extra bytes for placement (e.g. 8 pixels to the right, net, movement and likes), though you might need to rewrite the sprite (I tried to add the features unsuccessfully).
The animation also could have had been optimised a bit so that they coins won't be out of sync with real coins, but that might require some INC or DEC after loading the frame counter and which frames show which GFX of the coin.
Other then that, the coin sprite is a good way to place coins in front of the foreground.