You have not provided enough information to answer the question with any accuracy. First, condition is all important. Also, although ac44 is a Walther code, a subcontractor also marked ac44 on slides. Your serial number leaves open the possibility yours is a Mauser build example with a subcontractor slide.
Assuming you have an ordinary Walther example, that it has matching serial numbers, and its condition is excellent, its value, in my opinion, is in the neighborhood of $600 to $700. There may be some variation depending upon where you are from; I am in the Northeast US.
If you are interested in a more comprehensive answer, suggest you post your question with pictures on p38forum.com.
Best regards
Marc
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