King of the Sea
From Tolkien Gateway
A title primarily given to the Vala Ulmo, whose special province was the oceans, seas and waters of the Earth. Ulmo not only ruled the Sea, he also dwelt in its depths, and so lived apart from the other Valar.
The title 'King of the Sea' also appears in Akallabêth, but there it is given not to Ulmo, but to Ar-Pharazôn, the last King of Númenor, as he sails on Middle-earth to defeat Sauron.
