It looks similar in design (but not the same) to a 7900GTX or Gigabyte V-Power coolers but without their plastic shrouds.
It is not an 8800Ultra HSF with no shroud.
I assume you did not buy and fit it yourself, but came with the card. Can you ask the person you bought it off?
It certainly isn't a well known brand if there is no identity on it, and I don't recognise it (although I'm not a world authority on video card cooling!).
@ jedimasterben --- It is obviously not the standard 8800GTX cooling solution, and the brand may not be on it.
EDIT: OK, it just occurred to me from your second post that this isn't a picture of your system, and that the card may not be the 8800GTX in your sig.
It is possible that the HSF may not be available in my or your markets, so it may be difficult to identify it without being able to inspect it.