S is for Sea, Sand, Surf

T is for Tide Marks.

U is for Undertow

V is for Volleyball.

w is for whale

X is for XOX Sand Game.

Y is for Yacht club

Z is for Zoot Shells.

 

Next theme: A word that can be split up, to make two separate words.

 

A is for Aftershock.

B is for Bathtub

C is for Cannonball.