Perk: Darling It's Better, Down Where It's Wetter!
The 27th get access to the oceans and water bodies of a planet as regions to capture in addition to land-based regions.
Perk: "Ha! Ye Afraid Ta Get Whet?"
Bar the Command Centre (which the 27th can build underwater regardless), the 27th can pick one building per Tech level to build underwater, and fully accommodate its system to an aquatic environment; thus making these buildings difficult to detect, destroy, or even reach. While this forces the enemy to adapt to a water assault, buildings constructed underwater take three times as long to construct.