It's the 11.7-litre Hispano-Suiza Type 8-engined Sadi-Spéciale built for the French aviator Joseph Sadi-Lecointe (the same engine that had powered his Nieuport-Delage world altitude record aeroplane in 1924.
The photo shows it at the Gometz-Le-Châtel in November 1926, where Paul Guérin made FTD.