This new-type boat we designate as It

Because no other pronoun seems to fit.

No water-laden craft could be a He,

Nor one unspoken could be rated She.

The Germans call it unter: O. U. Cargo!

They aim to close the bar on the embargo.

Beneath the waves no lurching doth it feel

But speeds its course upon an even keel.

With duplex engines and a double crew,

(It's "manned" by mermaids when it's hid from view).