40 Fathoms - Stacked Underwater Rooms
Secret #3 Gold Dragon

After killing the barracuda in the pool beyond the burners, swim down then up through a trapdoor in the ceiling.

Swim up through two more small, stacked rooms, each of which has a square hole in its ceiling. The first is shown above.

The second here.

In the third room, there's a lever just above the hole.

Pull it to open a door in the bottom room and simultaneously close the way back to the room where you started, so there's now no way to get air.

Roll to face away from the lever and swim down through the two square holes.

Swim through the door you just opened. . .

. . . and pull a second lever.

This opens the trapdoor at the very top of the stacked rooms.

In an alcove near the lever is SECRET #3, the Gold Dragon, with a bonus of 4 bundles of harpoons if you've found all the secrets. If you have enough air, you can grab it now.

Otherwise, swim up through the two square openings to the open trapdoor at the top, where Lara can breathe. Then swim back down for the statuette.

When you take it, 3 more barracudas appear, so quickly return to the top, climb out of the water and either shoot the fish or move on.

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