This is a somewhat freaky honeycomb sewer cover where the usual alignment of hexagons has been twisted and the identifying letters are skewed in the center. Sloppy cement work around the lid only adds to the tipsy flavor.
If there is a unifying design here, it is that the hexagons do not line up in tight rows, but that they all have a corner that points to the center. The letters all fit into alternating corners of the center star, there bases all related to on plane, to make them seem to emerge from the W like bubbles of champagne above a glass -- hey, pass that bottle over here.....
Despite all its effervescence, the hexagons and the 6 vent holes still spell out only one thing - SEWER.
This lid may be unique (lets hope) and can be found on Amsterdam Ave near 180th St. in Manhattan.