This is the World War II East Coast Memorial, located in Battery Park at the southern tip of Manhattan.  The eagle statue is oriented to face the Statue of Liberty.  The  inscription at the base of the eagle reads:

1941 * * *  1945
Erected by the United States of America in proud and grateful remembrance of her sons who gave their lives in her service and who sleep in the American coastal water of the Atlantic Ocean.
Into thy hands, O Lord.

On the 8 granite pylons are listed the name, rank, and state for each of the 4,609 soldiers, sailors, marines, coast guardsmen, merchant marines and airmen who perished in the service of their country in the western waters of the Atlantic Ocean during World War II.   The pylons were set in place in 1959, and the eagle was added in 1963.

This was taken during the Trey Ratcliff photowalk a couple of weeks ago. I had taken a different angle on this memorial more than 2 years ago, and always wanted  to come back to get a better shot of the eagle. So during the walk, I ran ahead when we got near so I could get this shot before the crowds arrived. I was lucky there were not many other park visitors present when I shot this, and I was able to mask them out using separate exposures.