Hello,
UPDATE: I have added a comparison to another lady to see if others think it is the same person. I think I considered this before and disregarded it but now I am thinking it may be same person. My grandmother was 'fostered' by this other woman - on 1911 Census she is listed as 'orphan' aged 13 then and her older sister as a 'Servant' aged 18. The woman was not listed on that Census - she travelled a lot so really other people who worked for her family looked after the children - she was know as 'Maimsie' to my grandmother so I think she would have thought of her as 'Mother'.
Original post below:
I do not know who this lady is but I believe it may be our paternal grandmother's paternal grandmother. Catherine SHEA nee GREEN born Chatham, Kent [father Daniel GREEN dec'd on marriage cert in 1859].
Catherine married Michael SHEA c1838-1908 and he would be the 'dad' in the message on the back.
I believe Catherine sent this to their eldest son, Robert William SHEA 1863-1941 who was our paternal grandmother's father,
BUT, I cannot place Michael SHEA in FRANCE with the information I have at present, I don't think. His Army Pension records have overseas postings to Gibraltar and Mauritius in the 32ND Regt of Foot and he was also in the 94th Regt of Foot. Service No 1376. Their 2nd and 3rd sons were born in Gibraltar and Mauritius respectively in 1866 and 1868.
Hopefully the possible date of the photo fits this scenario.
I will also post another request separately for dating of a photo of a son of Michael and Catherine.