I haven’t been here (yet).
Tubbataha Reefs Natural Park
The Tubbataha Reef Marine Park covers 130,028 ha, including the North and South Reefs. It is a unique example of an atoll reef with a very high density of marine species; the North Islet serving as a nesting site for birds and marine turtles. The site is an excellent example of a pristine coral reef with a spectacular 100-m perpendicular wall, extensive lagoons and two coral islands. [source]