I cannot find this in any book or on the net.
If you look closely, it's USMC, it's on a beach, it has what looks like a Heli M60 with spade grips and no foregrip. A modern post WWII 50 cal mount with the circular part that was supposed to help with recoil. The soldiers are wearing what looks like Vietnam era gear, helmet, vest no shirt. And it looks like the vehicle was battle worn. I don't have the pic it's here.
http://jlz.com/USMC/USMC/USMC-APC.jpg
What is it? It has to be in vietnam to be armed like that.