The American Bureau of Shipping (ABS) is like a big group of people who help make sure that boats and other marine vehicles are safe to use. They check lots of things like the materials the boats are made of, the design of the boats, and the maintenance of the boats.
It's important to make sure that boats are safe because they float on water and if they're not built or maintained properly, things can go wrong and people could potentially get hurt or even drown.
ABS has been around for a really long time, since 1862, and they've been making sure boats are safe ever since. They're like the "safety police" of the marine world!