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The sender received the picture from his grandfather. His grandfather died the day after giving him the photo, and relating his story.
The picture was taken in the early 1930s by the sender's grandfather, who lived in Alaska. The entitiy was first seen when the grandfather was on his way to a lake. He chased the entity until he got close enough to take this one picture.
Originally posted by RuneSpider
The story reads like a urban legend.
As for the picture itself... I dunno.
Just looking at it, it kind of looks like a bear on it's hind legs.