From the New Bedford Whalemen's Shipping List, 1860
Why vessels are called SHE
They wear bonnets
They are often painted
They are upright when in stays
Are best when employed
They look best when well rigged
Their value depends on their age
They are great news bearers
They paint to hide their age
They are harassed by great swells
They are frequently attached to buoys
Because they are often abandoned
Because we couldn't do without them!
Obviously written by a man in a much more sexist age...