- From Coral Palace, seems odd that the material is energy ("braided kelp still alive"), and that it's magical:

the circlet of the living seas can be referred to as 'circlet living'.
It is worth 7257 copper, and is of the 49th level of power.
It is a treasure.
It is made of energy and weighs 0 pounds 6 ounces.
When worn, it affects your save vs paralysis by -7 points,
your hp by 40 points, your save vs spell by -4 points,
your armor class by -9 points and your hit roll by 3 points.
A magical aura surrounds it.
People of a dark heart cannot use it.
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exa circlet
Upon close examination, you see that the braided kelp is still alive!
Among the living strands several precious stones and finely carved coral pieces have been woven.

The circlet of the living seas is a treasure, made of energy, and weighs 0 pounds 6 ounces.

I waffled between leaving this as-is (area author's discretion) and doing what I ultimately did, was was change the material to plant. It remains magical.