What is this "marine life" for?

Hi,



The sentences below are from a book. Would you tell me what this "marine life" represents? The second character has a lisp problem so that he avoids any words with "s" sound. I understand "pine tree" is for "christmas tree" but I have no idea what this "marine life" is for.





"And what do you do on December thirty-first, New Year's Eve?"




"On the final day of the year we take down the pine tree in our living room and eat marine life"



"You're pretty good at avoiding those s's," she said.



Thank you,

M