Latitude 7 degrees 28 minutes 5 seconds:
Longitude 119 degrees 18 minutes 00 seconds:

It stretches in a North-West direction for seven or eight miles, and to
the eastward the breakers extended beyond the masthead horizon; its
limit, therefore, in the latter direction, remained undetermined.

March 16.

The next morning a third shoal was discovered, the south-east end of
which, is in:

Latitude 17 degrees 12 minutes:
Longitude 119 degrees 35 minutes.

These dangerous reefs were named Rowley's Shoals, in compliment to the
discoverer of the westernmost (the Imperieuse), the situation of which is
assigned by me to be 13 minutes 30 seconds to the eastward of Captain
Rowley's account: the middle shoal, seen by us last evening, is certainly
the one that Captain Clerke saw; but the third or north-easternmost,
distinguished by the Mermaid's name, seems to be a new discovery.

On the north end of the Imperieuse shoal rocks were distinguishable, and
some were also seen near its centre above the level of the sea: all other
parts were under water. On the middlemost shoal no rocks were uncovered;
but on the south-east end of the Mermaid's Shoal several were observed.
These reefs are of a coral formation, and are very dangerous to approach
at night, from their vicinity being unfathomable to the depth of 170
fathoms; still, however, the surf that constantly breaks upon them may be