This sunset photo was taken by a friend of mine a couple of months ago using an Ipad.

He was sailing to the East of Bermuda at the time.

Can anyone explain the object at 10 o'clock to the sun?

He thought it was the moon.

Spherical abberation

Fred, I would venture to say it is most likely the Nemesis system and Nibiru (planet X), they are seen close to the sun at dawn and sunrise more easily. Good shot!

I think MikeJ is correct. If the moon was in that area it would necessarily be almost entirely in shadow and as close as it is to the sun, invisible to the naked eye - "an eclipse waiting to happen" for the want of a better short description.

We are not alone :-)

Fishing crews observe large conical object hovering over water - Ayamonte (Huelva), Spain - March 25, 1981 - UFO Evidence

I looked at that full size and while it looks like the moon, it can't possibly be - the full moon is always opposite the sun and that looks nearly full.

Don't know what it is though. It's not what I understand by spherical aberration.

There are various bits of software that allow you to view the sky as it actually is, or would be, or would have been at any given time and place. However without knowing what date this was actually taken it's impossible to guess.

He wasn't taking this through glass was he? It looks like an image of the sun that might have been formed on a window.