This is SEALION (SS-195) in December 1941 while undergoing a refit period at Cavite in the Philippines. During this overhaul, SEALION was hit by bombs dropped on the navy yard, which flooded the after engine room and caused the submarine to settle by the stern. With the navy yard not operational, SEALION was scuttled next to the pier on December 25th.
SEALION is shown little changed from her "as launched" configuration. Three .50-caliber machine guns are mounted on early pedestal type mounts forward of the bridge, atop the fairwater, and on the cigarette deck. These guns would be dismounted and taken below before diving. A 3"/50-caliber gun in the Mark 18 wet mount is sited aft of the fairwater - this was a low-angle only mount that was replaced when possible with the Mark 19 dual purpose mount when possible. The SARGO class incorporated a unique "stepped" design to the periscope shears, with a 34' periscope forward (letting into the control room), and a 40' periscope aft (letting into the conning tower). A vertical antenna mast was sited aft of the scopes - later refits to surviving boats repurposed this mast for the SD air warning radar antenna. The small silver plates on either end of the conning tower are transducers for the QCG passive sonar system, which allowed sonar use when the boat was bottomed (blocking out the keel-mounted transducers).
The plan view shows the prominent propeller guards (designed to protect submerged propellers when in port) as well as the large hatches in the deck casing forward used to store motor launches. These hatches (and the boats) were removed early in the war during the push to remove extraneous equipment. The boat is camouflaged in the overall black of Measure 9.
The wreck of SEALION remained at Cavite through the end of the war -- post-war photos show a stripped hulk next to the pier (the Japanese repurposed steel from the boat for their own projects) -- the hulk was eventually scrapped in place in the late 1950s.