She Stands Staring into the Water

[Wjames]

She stands staring into the water
at every dock, pier, or bridge, (anywhere
she travels on land) grasping any chance I don't think the bracketed part adds anything - plus, there are many places on land where one can't see water. Plus I think the line break after anywhere isn't all that strong, made even weaker by it being the only word inside of a bracket.
to contemplate the water—feel its lilt,
the comforts of its motions—
to glimpse underneath its surface tension I think "beneath" would sound better than "underneath" - it says the same thing with one less syllable too.
at the tranquility of fish, 
opening and closing their mouths
as if to whisper insider secrets
on the benefits of fins and tails,
on the importance of luxurious armor I would change this "on" to an "or", but that's a minor thing that doesn't really matter - I try to avoid that kind of repetition.
—iridescent scales—on the necessity of keeping  I really like the section from "opening & closing their mouths" to "Iridescent scales".
like-minded company and attachments
with your species, on the deliciousness  "The necessity of keeping like-minded company and attachments with your species" is very wordy, and could be condensed pretty easily. Simpler is usually better in my opinion.
of dead things and how to not fear
them, and on how to meditate through the motion
of gills—back and forth. She stands staring into the water,  That's one heck of a long sentence - not that that's uncommon in poetry, or necessarily bad, but it might be nice to give the readers some full stops and break it up a bit.
breathing the way the Buddah taught her—in and out— I think it might read better "reading the way a Buddha taught her" - in the largest branch of Buddhism (Mahayana), it is possible for anyone to become a Buddha. Also, Buddah is a typo.
longing for the life she left behind
the day she crawled out of the water.

I enjoyed the read, it's pleasant throughout and the ending makes you wonder what the water really is.