Would the school allow her to do a trial of subject matter acceleration until the end of the year, in ELA and math perhaps? This way she would still be able to socialize with her second grade friends. She would also get the chance to gradually get to know some of the 3rd grade class.

Is your DD mature for her grade (one of the older students in that grade in her area)? This probably only exacerbates the academic and ability "differences" from her 2nd grade peers.

The lack of a gifted program definitely makes your situation tougher, although a program might be insufficient to meet her needs anyway.

I have two currently "unskipped" DYS, who are both naturally young for grade. Our schools DO have a G&T program, but it does not start until 3rd/4th (as is quite typical). One great thing our schools do, however, is start to switch classes in order to differentiate reading and math in 1st/2nd. Our older DYS is also now in the G&T program, but we are struggling to keep her challenged. Both DC have grade level friends they would really miss if they were ever skipped, BUT their friends are NOT always in their classrooms anyway, with the large grade sizes and class switching that takes place.

Most schools are NOT a great fit for kids like ours, so we are settling for what other have called the "least-worse fit." Also, needs change and the problem does not go away, so we may need to change things further in the future.