Story (Does not contain puzzle content)
You park at the beach behind a row of what appear to be brand-new constructions along the waterfront, their pastel paint gleaming in the sun. A diminutive penguin in a top hat paces the sidewalk, deep in thought, his cane tapping out an impatient rhythm. As you approach, the Tycoon stops and looks you over with appraising eyes. The two of you regard each other in silence as a charged tension builds. You get the sense he’s preparing to sell you the shirt off your own back. Finally, the Tycoon straightens, both flippers resting on his cane. His expression becomes unmistakably serious—he's ready to conduct business.
Spoiler warning: The following story content is revealed after solving this puzzle and includes the answer to the puzzle.
You leave the beach with the title to an ENTRY LEVEL YACHT! It may be an expensive purchase on behalf of the research station, but you get the feeling that the successful transaction has earned you some goodwill with the Tycoon.