Abyssal Reconnaissance Flying Boat

[Edit] Abyssal Reconnaissance Flying Boat No.1569 深海偵察飛行艇
Reconnaissance Seaplane Effects: +3 +1 +2 +8 +9 Abyssal Equipment
Refittable Class
Fast Battleship	Battleship
Aviation Battleship	Standard Aircraft Carrier
Armored Carrier	Light Carrier
Heavy Cruiser	Aviation Cruiser
Light Cruiser	Torpedo Cruiser
Training Cruiser	Destroyer
Coastal Defense Ship	Submarine
Aircraft Carrying Submarine	Seaplane Tender
Fleet Oiler	Submarine Tender
Repair Ship	Amphibious Assault Ship
LBAS Plane

Notes

► Enemy ships with Abyssal Reconnaissance Flying Boat as equipment

Note that this is not a Large Flying Boat, but a Reconnaissance Seaplane, so it can fulfill the requirements for Artillery Spotting.