It's the Sikorsky XSS-1
The Sikorsky XSS was a two-seat amphibious flying boat built by Sikorsky for evaluation by the United States Navy in 1933, for carrier-borne and/or catapult-launched scouting duties. The XSS-1 was powered by a 550 hp (410 kW) Pratt & Whitney R-1340D Wasp engine in a strut-mounted pod above the center-section of the high-mounted gull-wing, forward of the cockpit which was aft of the wing.
Based on the Bureau of Aeronautics design 106 and following a mock-up inspection the design was altered in January 1932 to use the R-1340-D1 engine and re-designated as XSS-2. It was flown in April 1933 but the design proved to be poorly controllable and the aircraft was returned to Sikorsky for repairs and modifications. However, Sikorsky was not interested in further development and in December 1933 the aircraft was scrapped.