I keep looking, it is on a boat steering wheel. It says Attwood. We are restoring an old boat and this is missing.
http://www.attwoodmarine.com/ bit of a stretch perhaps but have you tried asking those folks? If you can produce a much larger image you may be able to hack it out of there and run it through whatdafont. http://www.myfonts.com/WhatTheFont/ You may want to ask that in the forum over there as well. That may not be a font per say but if you have a bigger sized image you can get someone to make a vector graphic of it for you. That is relatively easy to do. Nigel