COBRA COMMANDER art by Filipino graphic designer Dan Matutina. This was used as the alternative cover to G.I. Joe: The Cobra Files #2.
From Dan's blog: "This was a fun commission for me as I've always wanted to create a cover for the comic books when I was still in Art School. Carlos Guzman, the comic book editor of IDW asked me to illustrate the cover for their GI JOE: The Cobra Files title. The brief essentially came from IDW, so my task was to come up with the actual visual. The idea was to show the things that are on Cobra Commander's mind." http://twistedfork.me/Cobra-Files-2