Why is a Ship called a 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 good; 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 her topsides,

Hides her bottom and,

When coming into port,

Always heads for the buoys.

How true