Here is a real eye catcher in polished stainless with a red accented dial with polished stainless between the hour hash marks and a red whale. There is a single example of this watch in the database(also dated 1971) seen here.
The previous example was noted as having the same dial as this Sea King (1971) in a different casing, but we opted to ID as Unknown. My reasoning for voting that way was primarily the fact we had never seen one before and there was the possibility it was a marriage. Subject watch confirms it's a legitimate model with a close serial number to the other.
1971, Whale on dial. same dial as Sea King "GF", and a 17 jewel hand wind movement would seem to indicate this model is a Sea King. Unfortunately, I don't find ad verification but pretty good evidence suggests its an SK.
Polished NOS stainless band added by me. Besides a few light marks on the crystal, watch could almost pass as NOS. Initials D.J. engraved on case back.