This panel is a vibrant snapshot from a classic golden age American comic book, likely from the 1940s or 1950s. The scene is set in a dramatic moment of action and danger.

The central figure is a man, presumably a sailor or naval officer, given his white cap and casual attire. He's captured in a dynamic pose, running or moving urgently through water. His expression is one of panic or distress, perfectly conveying the urgency of the situation.

The setting appears to be a dock or pier, evidenced by the presence of a red dumpster in the background. This urban backdrop contrasts sharply with the supernatural element introduced by the mermaid.

The water itself is depicted in a greenish-yellow hue, suggesting a sense of filth or otherworldliness. This color choice adds to the panel's overall atmosphere of danger and the uncanny.

The composition is typical of comic book art from this era, with bold lines and exaggerated expressions. The artist has skillfully used perspective and movement to create a sense of immediacy and tension in the scene.

This panel effectively combines elements of the mundane (a dock setting) with the extraordinary (the mermaid and the sinking ship), a common trope in golden age comics. It's a great example of how these books often blended realistic settings with fantastical elements to create thrilling narratives.