Following the fall of the Bendis boards, one of Brian Michael Bendis's first posts on social media was the image above, a tease of what he joked is the X-Men Kissing Event from himself and Sara Pichelli.
When a fan asked him for an X-Men-related tease, here's what Bendis had to say, via his Tumblr:
x-men related!!?? well, don’t say i never gave you anything for your birthday.
this is real. this is my sara pichelli and this, again, is part of the marvel 75th anniversary,
the x-men kissing event is happening!!
Since it's listed as part of the 75th anniversary, it's likely a variant cover for something that's already been solicited, or perhaps a pin-up or a splash page for one of the anniversary issues. After all, the 75th anniversary won't really make sense for the January solicitations...!