Why is a Ship called a "She"

• There is always a great deal of bustle around her
• There is usually a gang of men about
• She has a waist and stays
  
• It takes a lot of paint to keep her good looking
  
• She shows her topsides and hides her bottom
  
• She can be all decked out
  
• It takes an experienced man to handle her correctly, and without a man at the helm, she is absolutely un- controllable.
• Because she costs a lot in paint and powder to be eye pleasing and ready to go out.
• When coming into port, always heads for the buoys.
• And the main reason....It's not the initial expense that breaks you, It's the upkeep!!!.