What are you trying to do with this identification? It looks like an aftermarket AC bracket, made to fit a Sanden type compressor. If you're trying to solve some problem with it, we might be able to help, if we know what the problem is. If you're trying to figure out who made it, that might not be so easy...but it looks like it has some letters on top, maybe take a few more pictures, from different angles, so we can see more?
I imagine studying the ads in a late 80's and beyond Street Rodder magazine should quickly reveal the source. From memory they're very familiar! I'm suspecting early version from Billet Specialities, but there were other, cheaper, blister pack offerings. Chris