Helm of the Slashing Fin 2014
Wondrous Item, uncommon, (requires attunement)
While wearing this helm, you can use an action to speak its command word to gain the ability to breathe underwater, but you lose the ability to breathe air. You can speak its command word again or remove the helm as an action to end this effect.
Source: Vault of Magic (Kobold Press) · License: OPEN GAME LICENSE Version 1.0a details