This is the 60 Amp Marine LiPo Ready Electronic Speed Control from AquaCraft.
This is a brushless ESC for a brushless motor

FEATURES
Water cooled aluminum case
Equipped with two Star battery plugs
Stutter bump warning system
11.6v cutoff
Waterproof
LiPo friendly
Built in BEC

INCLUDES
60amp Marine ESC

REQUIREMENTS
Installation into boat

SPECIFICATIONS
Length: 3.25" (83mm)
Width: 1.5" (38mm)
Height: 0.3125" (17mm)
Weight: 3.8oz (109g)
Wire Gauge: 14 gauge
Max Output Power: 720 watts
On-Resistance: 0.003 ohms
Low Voltage Cutoff: 11.63V
Stutter Bump Voltage: 12V
Thermal Cutoff: 230 degrees F (110 degrees C)
Operating Frequency: 8KHz
BEC: 5.2V/2A
Timing Angle: 10 degrees
Battery Connectors: Male Star Connectors (2)
Motor Connectors: 4mm Gold-Plated Bullet Connectors (3)
Input Voltage: 12-14 NiMh 4 Cell Lipo (8-20V inout w/o BEC)
Output Current: 60A Continuous Maximum
72A Surge Maximum