Anyone know where I might be able to find something like this ? I was on the transom of a 24 outlaw and I used it as a tie down on trailer, but I has seen better days and was hoping to replace with something similar that is polished SS. I was hoping to replace with something similar rather than Ubolt because the gel coat came up a little around the holes when I pulled it and a direct replacement will hide the chips. Thanks in advance.

Almost any local machine shop should be able to set you up real quick and probably inexpensive

2x2x1/4" 316 stainless steel, drill press, grinding disk ? Check metal supermarkets , they can probably cut them for you too.

hard to tell on the thickness from the pic but that just looks like a 2x2x3/8 aluminum angle iron that was rounded over on one side and some holes drilled....you can pickup a 2' piece of that material for around $30 and shape/drill it yourself
or find a local machine shop if you want it done super nice. You can hard-coat anodize it to help with the corrosion....or pay a bit more and go with a stainless material.

Why not use bow eyes instead?