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PFS StandardHelm of Underwater ActionItem 9+

Invested Magical Transmutation 
Source Treasure Vault pg. 152 1.1
Usage worn headwear; Bulk L
A helm of underwater action is a streamlined sallet with a visor and a flanged rear. While wearing the helmet with the visor down, you can see, hear, and speak clearly underwater. You also have a +1 item bonus to Athletics checks to Swim.

Activate [three-actions] command, envision, Interact Frequency once per day; Effect You can breathe underwater for 8 hours. During this time, you have a swim Speed equal to your land Speed.

PFS StandardHelm of Underwater ActionItem 9

Source Treasure Vault pg. 152 1.1
Price 660 gp
Bulk L

PFS StandardHelm of Underwater Action (Greater)Item 13

Source Treasure Vault pg. 152 1.1
Price 2,700 gp
Bulk L
The helm grants a +2 item bonus. Its activation lasts until your next daily preparations.