Why Do They Call a Ship "She" ???

"A Ship is called "She" because 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 Looking her Best;
It is not the Initial Expense that Breaks You, it is the Upkeep;
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 Uncontrollable;
She Shows Off Her Topsides and Hides Her Bottom,
and When Coming into Port, Always Heads for The Buoys."

Ok, So it Ain't PC...