The second remodel/kai ni of Kantai Collection's Yukikaze.
Her kai ni form, hypothetical as it is, reflects what would have happened to Tan Yang had she escaped damage in a storm that led to her decommissioning and scrapping in 1970 and been successfully repatriated to Japan, and is therefore irreversible.
The second remodel has her wear a white sailor dress with a black sailor collar (as compared to the original blue) with dual gold stripes, a gray neckerchief, and a pleated black skirt. She regains her original machinery and then some, with noticeable patina to her binoculars. She also wears additional hair ribbons decorated with anchor symbols and a cherry blossom on the right side of her hair, a reference to her Ten-Go comrade Yamato.
This tag implicates yukikaze_(kancolle) (learn more).