Shaomu said: Actually I do believe it's the Tengen Toppa Yoko W Tank. Changing tags...
Hmm... technically speaking, it is Tengen Toppa Yoko W Tank, since she has all the arm-gear, mask and heavy cannons but it's the loli-Yoko who's wearing it so it's Tengen Toppa Yoko SP. At least so says the author. The whole picture is a joke and "SP" stands for: Stark naked. I just realised that you can see her nipples- thank you Imaishi OTL
I'm pretty sure that mech she is wearing is the Dayakizer in a battlesuit form. The cannon barrels she's holding give that away and if you pay attention to small details like I do, that giant shield infront of her legs is the front lower panel on the Dayakizer. The shoulder panels must be the tower on top of the original gunman where the ammo for the cannon and missiles were held