It's from the JDS "Laser Resin" line-up. Page 128 in '08 catalog. They are solid gold (colored) resins with a black acrylic paint surface. So when you etch through the surface, it leaves the gold showing.
I sent a note to those guys that this is a great line and they need to expand on it immediately - got the basic "thanks for your input' by-line...
Here is a picture of the final piece that I did for them.
Steve Beckham
Epilog Mini 24 with 45 Watt, Ricoh GX 7000 Sublimation, Corel X3, Corel X4 and PhotoGrav, Recently replaced the two 'used' SWF machines with brand new Barudans.