Sir,
You are a gentleman and a scholar
Immersed in careful study of the tides
Poseidon’s trusted stalwart
An unwavering comrade of the watery depths
You unfailingly follow etiquette
And file your taxes with prompt initiative
With steadfast determination, you embark
On numerous purposeful voyages that earn the praise of others
I salute you, O Cetacean Prince
In all enterprises we seek to imitate your wise actions
