In the Trait d'Union magazine Nr238 March/April 2008 is this information (I translate):
"On May 10th 1935 is published a spec. for a cruise flying boat of 20 tons with a range of 30 hours. The crew would be 10 to 12 men. In December the take off weight is increased and the maximum speed should not be below 300km/h. Weapons should include one 20mm gun, with 180° vertical ability, 4 machine guns, and a bomb weight between 800kg and 1,000kg. The Lioré et Olivier company designed a preliminary project coded H-44 or H-440. It was a big monoplane all-metal flying boat with four 1,000hp Hispano-Suiza 14Ha engines, or slightly less powerfull Gnôme-Rhône 14 Kfrs-1, or projected 1,220hp Gnôme-Rhône 18L. These engines are located on the leading edge of the wing. Fuel tanks of 15,000 liters are also included in the wing. In flight variable pitch propellers are provided. The high wing, of more than 40 meters span, has a gull shape. A variant for 20 passengers on the North Atlantic is even imagined, but works on it stop at the wind tunnel model step."
No picture of it there.