That is the Optimus Touch MP4 player, you can find firmware here from the MP4NATION.NET forums: http://www.mp4nation.net/forum/viewtopic.php?f=5&t=1855
Good luck!
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My current MP4 player: Silver 4GB 3rd gen iPod nano clone 
My former MP3/MP4 players:
1. Super*Talent Vidego28 4GB (rebranded ONDA VX858)
2. Apple iPod nano 8GB black 3rd gen.
3. SanDisk Sansa m240 1GB
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