The first annual report for the Sperm Whale Seismic Study (SWSS) detailed the program objectives, tasks, and participants, the data collection and processing for the S-tag and D-tag cruises in year 1, and the methods for data collection and quality assurance/quality control(QA/QC), as well as presenting preliminary technical discussions (Jochens and Biggs 2003).This report focuses on the data collection and analysis efforts during year 2 of the study.