Emblem of the Iraqi Navy.
<a href="//commons.wikimedia.org/wiki/User:MrPenguin20" class="mw-redirect" title="User:MrPenguin20">MrPenguin20</a>
CC BY-SA 3.0
<span class="int-own-work" lang="en">Own work</span>. Based on image visible <a rel="nofollow" class="external text" href="http://www.mod.mil.iq/About/lqn.html">here</a>.