
Kept safe on the sand,
The low tide and mooring lines
Keep her from drifting.
Hopefully you are comfortable with the pronoun. She identifies both as a boat and a female, which is why most boats have female names. Except this one, which is a fishing boat and therefore has initial letters to identify the home port followed by a number.
But the real question is what came first? The boat or the mooring as the main point of interest. It was the rusty mooring loop. Now you know.
