This is the Audiopile NL4-2NL2C breakout cable. This adapter cable can be used to split a 4 conductor speaker cable into 2 separate 2 conductor speaker cables. The standard configuration splitter cable is built using a Neutrik NL4FX Speakon connector on one end tied to two, 5 foot, 2 conductor cable whips each terminated with a Neutrik NL4FX Speakon cord end. The whips are made using EWI NNS-1492 cable which is a 2 conductor 13 gauge speaker cable. These breakout cables are assembled to specification here at Audiopile in Farmington Washington.
The standard pin-out configuration of this cable utilizes 1+1- of each of the NL4FX whip ends: