This sound is from Fred Lowery Whistling Soundboard

Fred Lowery was a blind professional whistler who recorded a No. 9 Billboard hit version of "The High and the Mighty" with conductor and arranger LeRoy Holmes. Lowery whistled with Horace Heidt and Vincent Lopez in the 1930s and 40s.
See also: Fred L. Lowery, Joseph Lowery, Whistling, Riddle House, Indian Love Call, Lavery.