This was originally a comp for one of a series of 6 Steranko covers called "The Surreal Batman". This was actually drawn sometime in 2010. This was another Steranko project that did not seem to be completed. My understanding was that this art was to be inked and coloured by Steranko for the Surreal series. There are five different comps in circulation. Jim asked for them not to be posted on the internet.
Thanks, Tony! Again I bow to you on all things Steranko