I think of an iceburg when I look at this for some reason. It may be the overall shape and angular design of the letter, or it may have something to do with the cool colors used in the design. I'm not sure.
Barcelona graphic design company Lo Siento has created a set of sculptural letters that can be read from all sides. 4D by LoSiento. Read more here: http://www.dezeen.com/2012/06/30/4d-typography-by-lo-siento/#