This is the World War II East Coast Memorial, located in Battery Park at the southern tip of Manhattan.  The eagle statue is oriented to face the Statue of Liberty.  The  inscription at  the base of the eagle reads:

1941 * * *  1945
Erected by the United States of America in proud and grateful remembrance of her sons who gave their lives in her service and who sleep in the American coastal water of the Atlantic Ocean.
Into thy hands, O Lord.

On the 8 granite pylons are listed the name, rank, and state for each of the 4,609 soldiers, sailors, marines, coast guardsmen, merchant marines and airmen who perished  in the service of their country in the western waters of the Atlantic Ocean during World War II.   The pylons were set in place in 1959, and the eagle was added in 1963.

This is a very impressive memorial to visit, and I am surprised it is not better known.  Having lived in or around New York City for nearly my entire life, I do not believe I ever heard anybody mention it.

Today is Memorial Day.  Visit a grave, or a memorial, and then do something for the men and women currently serving.  Donate or volunteer.  Soldiers Angels, the USO, and the Spirit of America are all fine organizations (there are also many others).  The Spirit of America is a personal favorite.  It helps our troops help the people where they serve, with supplies for schools, water pumps, literacy programs, sports leagues, and many other wonderful programs.

God bless the men and women who gave their lives in service.  God bless whose have served, are serving or will serve.  God bless America.