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It's looking toward the back of the boat, what some of us call "aft," and, yes, of course it's "below deck." I think the reason that it's not terribly clear is because I have all kinds of stuff going on back that there that did not come from the factory: I have my backup fresh water tank lower foreground, the electrical bus and controller for the solar panels, there are two propane hoses going across (I use that storage locker in the aft port cockpit for the propane tank), upper right is the exhaust from my bilge blower, and I built a miscellaneous shelf and hatch upper left. The loose floatation foam you're probably acquainted with.
Despite all that, your number, if it's not painted over, should be right where that "577" is, lower starboard inside transom (not necessarily true of other models than CM26: I believe the CM21 numbers are over to port). As I said, on the older boats, sometimes there was additional labeling there, too.
Greg
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