The world's deepest working underwater postbox is located 10 metres (32.8 ft.) beneath the waters of Susami Bay, Japan.
[via: http://www.guinnessworldrecords.com]
[via: http://www.pinktentacle.com]
From The Belly Button Of The Ocean Fishbits and Tidbit Snippets...
If I take the wings of the morning, and dwell in the uttermost parts of the sea; Even there shall thy hand lead me, and thy right hand shall hold me.