Insignia of the U.S. Navy Patrol Squadron 40 (VP-40) "Fighting Marlins".
U.S. Navy
Official U.S. Navy photo <a rel="nofollow" class="external autonumber" href="http://www.vp40.navy.mil/images/vp40-logo.png">[1]</a> from the <a rel="nofollow" class="external text" href="http://www.vp40.navy.mil/">Patrol Squadron 40 website</a>