I found this terrific "B," along with a "T" and an "R" (listed separately) packed together in an envelope at an antique shop and just adored them. I love this wonderfully creepy-cheerful, broadly smiling and waving bear, peeking out from behind the big "B." I think it would be the perfect thing to hang in the room of a child with a first name starting with "B," though pretty great anywhere, really, and just wish I had the whole alphabet!
This appears to be an original drawing done in black marker, with pencil sketching underneath, visible in a few spots, on card-stock weight paper that is, at least now, a light cream. It is signed F.O.M, a mystery maker I have been unable to place, and the number 55631 is written in pencil in the upper left corner. It is definitely vintage, maybe 1950s or 60s. There are small pin holes in all four corners and a tiny fold mark in the card-stock at bottom left. 11.25"x7.25".