This is the logo of the <a href="https://en.wikipedia.org/wiki/Charlotte_Motor_Speedway" class="extiw" title="wikipedia:Charlotte Motor Speedway">Charlotte Motor Speedway</a> in Concord, North Carolina.
<a href="//commons.wikimedia.org/wiki/User:JCRules" class="mw-redirect" title="User:JCRules">User:JCRules</a>
Drawn from the logo available at <a rel="nofollow" class="external text" href="http://www.charlottemotorspeedway.com/layout/header_lms.png">this link</a>.