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[noun] wa [noun] desu.

"Wa" is a topic indicator. It indicates what we are talking about.

Watashi wa Meepuru desu.	(As for me,) I'm Maple.
Koko wa Fukushima desu.	(As for here,) it's Fukushima.
Nyuu Yooku wa 7(shichi)-ji desu.	(As for N.Y.,) it's 7 o'clock.
Kore wa omiyage desu.	(As for this,) it's a gift.
Kore wa ringo desu.	(As for this(these),) this is (these are) an apple (apples).

When the topic is obvious, it is generally omitted.