We've been seeing more and more floating or underwater hotel plans. The latest plan, complete with a loud, aquatic-themed website is from the Cala Corporation which plans a $400 million resort three miles from the Miami coastline. This behemoth will have a large casino, spa, restaurants and bars and 600 suites. Other features include a golf driving range, helicopter service to and from the resort and a 50,000 square-foot space that will be an undersea aquarium observatory space. The pricing certainly seems ambitious. The website lists prices starting at $2.5 million for residences on the resort.