From publisher blurb:
This issue is intended to provide new material and adventure hooks for ocean-going adventures set in the world of Soldiers and Spellfighters. You will need Modern20 and Soldiers and Spellfighters20 (both from RPGObjects) to make best use of it.
It includes:
A new Fey Race, the shape-changing Selkies.
Full statted NPCs ready for use in your Modern20 game, including: commandos and mages of both Entente and Central powers and marhlbender (sea elves) and selkie NPCs.
3 new creatures for Modern20: the baleen whale, the giant squid and demon
New Magic Items for Modern20: Selkie Dry Bag, Selkie Cloak, Amulet of the Seafolk
A handful of World War One era naval vessels statted out for Modern20
Adventure hooks for sea-faring adventuring in Soldiers and Spellfighters20