why is a ship celled she?

A SHIP IS CALLED A " SHE " BECAUSE THERE IS ALWAYS A DEAF GREAT OF BUSTLE AROUND HER
THERE IS USUALLY A GANG OF MAN ABOUT, SHE HAS WAIST AND STAYS, IT TAKE ALOT OF PAINT TO KEEP HER GOOD LOOKING, IT IS NOT INITIAL EXPENSE THAT BREAKS YOU, IT IS THE UNKEEP, SHE CAN BE CALL DECKED OUT, IT TAKES AN EXPERIENCED MAN TO HANDLE HER CORRECTLY, AND WITHOUT A MAN AT THE HELM , SHE IS ABSOLUTELY UNCONTROLLABLE. SHE SHOWS HER TOPSIDES, HIDES HER BOTTOM AND, WHEN COMING INTO PORT, ALWAYS HEADS FOR THE BUOYS.

A ship is called "she" because her bottom is always wet. If it's dry, something serious is going to happen.
She does the unexpected things in an unexpected way at an unexpected moment.