This is a brand new Stainless Steel Manual Release Valve For many PTT trim tilt assy which made by SHOWA

For Yamaha Johnson-Evinrude Suzuki Honda Tohatsu Outboard trim tilt 

Ref. Code: 64E-43860-00 ;

And it has inclued the 64E-43827-00 O-RING and 72X-85075-L0