DeviantART: http://fav.me/ddf6gmx
It's an Oshawott cosplaying as Chiitan. 'Nuff said.
(For those who have not been graced with the majesty that is Chiitan: https://www.youtube.com/channel/UCYP74UdjGuuQQB1xuX49rWg?&ab_channel=Chiitan%E5%A6%96%E7%B2%BE%E3%81%A1%E3%81%83%E3%81%9F%E3%82%93)