Source, in full
when asked why a ship is always referred to as "she", to Society of Sponsors of the United States Navy, Washington, D.C. (February 13, 1940); reported in Associated Press dispatch, The New York Times (February 15, 1940), p. 39.
More quotes by Chester W. Nimitz
God grant me the courage not to give up what I think is right even though I think it is hopeless.
A ship is always referred to as "she" because it costs so much to keep her in paint and powder.
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Attribution
Quote text and notes from Wikiquote: Chester W. Nimitz (page history), available under CC BY-SA 4.0. Source quality and labels are our own summary of what Wikiquote records.