From Pathfinder Treasure Vault (Remastered), which isn't enabled.

Reef Heart (Greater)

ITEM 15

AQUADYNAMIC

Price 6500 gp

Bulk 2

Category medium

Group skeletal

AC Bonus +3

Dex Cap +2

Strength +2

Check Penalty −2

Speed Penalty −5 ft.

This +2 greater resilient coral armor, often favored by allies of merfolk and aquatic elves, is made of living coral carefully harvested from the ocean depths. Legends speak of a variety of similar coral armors with distinct powers, but surface-dwellers know of reef heart as a magic armor that makes it easier for them to travel under the sea. Reef heart enables you to breathe underwater and gives you a swim Speed equal to your land Speed.

Activate (concentrate, manipulate)

Frequency once per day

Effect You cast a 7th rank Coral Eruption. If you conjure the coral underwater, it ceases dealing damage after 1 minute, but its duration is unlimited. If the magical coral remains in place for 1 year, it becomes non-magical coral from which a reef might grow.

Pathfinder Treasure Vault (Remastered)ORC