This panel is from a classic golden age American comic book, likely from the 1940s or 1950s. The scene takes place in what appears to be an office or meeting room, with a large window in the background showing a dark sky and a falling object, possibly a bomb.

At the center of the panel is a desk with a brown box on it. Seated behind the desk is a man in a green suit, who seems to be in a position of authority. He's looking up at two other men who are standing in front of him.

To the left is an older, balding man wearing glasses and a red suit. He's speaking to the seated man, saying, "SORRY TO BURST IN ON YOU, LIEUTENANT, BUT HANAN AND I NEED HELP!"

Next to him is another man with blonde hair, also in a green suit. He's looking at the seated man with a smile on his face.

The seated man in the green suit is responding to the older man, saying, "CERTAINLY, BUT MERMAID? IT'S HARD TO BELIEVE."

This interaction suggests that the older man, possibly Lieutenant Kent (though not explicitly named), is dealing with an unusual or comical situation involving a mermaid. The scene captures a moment of surprise and disbelief, typical of the lighthearted adventure stories found in golden age comics.

The panel's composition, with its bold lines and expressive character designs, is characteristic of the artistic style of that era. The dark sky and falling object in the background add a sense of urgency or impending danger to the otherwise humorous scene.