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米海軍の公式サイトで現役艦の紹介にshe herは頻発している
下は横須賀配備のアーレイバーク級BENFOLDをsheと呼んでる例

USS BENFOLD DDG-65 is the 15th Arleigh Burke-class Guided Missile Destroyer in the United States Navy. The USS BENFOLD keel was laid on 27 September 1993 and she joined the Pacific Fleet on 30 March 1996 when she was commissioned for duty in San Diego, CA. USS BENFOLD is currently homeported in Yokosuka, Japan.