I think Squire make brilliant instruments for the money. Ok the cheapest don't have the best fret finish in the world, and fairly crappy electronics, but the top of the line Classic Vibe series are fantastic. Of course, I'm talking electric.
Yeah, I know most people start w/ acoustic, but the guitar is hard enough to play and electrics make it a bit easier to fret. I started on electric, because I wanted to make it as easy as possible. Also started right off w/ power and barre chords rather than open like most people.Power chords are easy and you can start making music right away. I think it is super important for a beginner to have fun and not simply get frustrated trying to just fret a chord.
But if you really want acoustic, I think the Korean made Samicks are darn nice for the money. They have a little 3/4 size travel guitar that is easier to play than a full size. (string tension seems lower and you don't have that bulky body, especially for a younger player) I had one and gave it to my nephew. Really nice instrument. (However just saw someone doesn't like the 3/4 size.....didn't say why)
I play a Washburn acoustic. Nice but fairly inexpensive. Set up properly and easy to play, but it doesn't project sound all that well.I had a full size Samick that I think sounded better. But a friend gave me the Washburn, so sold Samick.
Thankfully modern C&C machining has made even pretty cheap guitars basically playable.
Best option is to go used. Dunno what stores you have in your area, Guitar Center, or Music Go Round or anything like that. As in my post on amps, I've learned you need to demo gear. Just going off youtube reviews is not a good idea.
Hope she has fun with this. It is difficult, and keep in mind.....everyone sucks when they first start. Jimi Hendrix sucked at one point. But it is also a lot of fun. Especially when you start playing with others.
As with all things on the 'net.....just another guy's opinion.