under 100:
http://www.musiciansfriend.com/guita...06250+7&page=1
100 - 200
http://www.musiciansfriend.com/guita...06250+8&page=1

FYI, (if you didn't know) Epiphone is Gibson's lower end name....
Other nice ones: Washburn, Ibanez, Yamaha, Takamine, & Fender.

If you are serious about learning to play, I'd shoot for the 150 range. you can get some very decent acoustics in the 150-200 .