This panel is from a classic golden age American comic book, likely dating back to the 1940s or 1950s. The scene depicts two men engaged in conversation, set against a vibrant yellow background with a green floor.

The man on the left is wearing a gray suit and has short brown hair. He's gesturing with his right hand, seemingly explaining something to his companion. His posture suggests he's the one speaking at the moment.

The man on the right is dressed in a white shirt with a high collar, also sporting short brown hair. He's listening attentively to the man in the gray suit, his expression indicating interest in what's being said.

Above the man in the gray suit's head is a red banner with the word "later..." written in black, suggesting this conversation is taking place at a later point in the story.

The two men are positioned facing each other, creating an intimate dialogue scene. Their attire and the art style are typical of mid-20th century comic books, with bold colors and clear lines.

The conversation appears to be quite serious or intriguing, as evidenced by the man in the gray suit's animated gestures and the attentive posture of his companion. While we can't see the text in the speech bubbles, the context suggests they might be discussing some sort of mystery or unusual event, which was a common theme in comics of this era.