A photorealistic 3D render of an ethereal letter immersed underwater, featuring a mesmerizing blend of periwinkle and canary yellow hues. Swirling water currents dance around the glowing center, casting bright, contrast-rich light that creates an eerie ambiance. The rippling water surface exhibits hyper-detailed textures, enhanced by dramatic and dynamic lighting, presenting a captivating liquid effect. Imagined in ultra-high 8K resolution with an aspect ratio of 9:16, this scene offers a surreal yet realistic underwater experience.