The Mermaid Puppet Army by Capt. P - about 2 years ago
"The Mermaid Puppet Army started out as a radio bit and has grown quite a bit over the last year. The Mermaid Puppet is associated with both the World Of Boating radio show and Scuba Radio. These shirts have been worn by the staff at remote broadcasts in Grenada, Turks and Caicos, the Florida Keys, and across the U.S."