Business Insider – Baja California sank one of Mexico’s Navy boats off of Rosarito Beach in order to turn it into an underwater park for divers. In addition to becoming an artificial reef, the boat will be joined by three more sunken boats, as well as statues, sculptures, and pyramids.
http://www.businessinsider.com/mexico-sank-its-own-boat-to-create-an-underwater-park-2015-12