There is a bracha said when seeing strange animals (presumably on land and/or in the air). If you are under water and see a wondrous sea creature, do you 'think' the bracha, or mouth it, or do you wait till you reemerge to speak it?
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There is a teshuvah from Rav Shlomo Zalman Aurbach quoted here which says that since the Gemara's examples of animals that we make the bracha on are land animals, we do not make it on sea creatures.
If one saw a land animal while submerged in water your question would still apply.