This panel is from a classic golden age American comic book, likely dating back to the 1940s or 1950s. The scene is set in what appears to be an office or study, with a man as the central figure.

The man is seated at a desk, wearing a green suit jacket over a white shirt and black tie. He has short, graying hair and a mustache, giving him a distinguished appearance. His expression is serious as he speaks into an old-fashioned black rotary telephone, which is placed on the desk in front of him.

The desk itself is brown and cluttered with various items. There's a piece of paper visible, possibly a letter or document related to the conversation. A blue desk lamp sits to the right of the telephone, providing illumination for the workspace.

Behind the man, we can see a window with red shutters, adding a pop of color to the scene. The wall is painted yellow, creating a warm backdrop for the action.

The man is engaged in an important conversation, as evidenced by the speech bubble above his head. He's informing someone about survivors from a place called Dolphin, suggesting a plot point or development in the story.

At the bottom of the panel, there's a caption that identifies the man as "THE OWNER OF HANAN FISHERIES TELEPHONES THE OWNER OF THE JEDD FLEET." This text provides context for the character's identity and his role in the larger narrative.

The overall composition and style of the panel are typical of comic books from this era, with bold lines, vibrant colors, and a focus on character expression and dialogue to convey the story's action and tension.