Poseidon will be positioned 45 feet underwater.

L. Bruce Jones is the President of U.S. Submarines Inc., a firm that designs and manufactures small submarines that carry tourists. For a dozen years he has nurtured a vision of creating an underwater hotel called the Poseidon Undersea Resort. He and his team of engineers have spent the past seven or eight years refining the design of the resort, a 40,000-sq-ft structure. It will consist of a series of modules forming a long spine with 24 suites branching off, as well as a 100-seat restaurant/bar, two spa treatment rooms and a library. If completed it is likely to be the world’s first permanent one-atmosphere seafloor structure.