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I am surprised that the sheriff's office refused to take the report. I have always believed in full service police departments. You could also report the pistol lost to the municipal police where you live or to Parks and Wildlife (they have jurisdiction on the water).

I recommend reporting lost pistols to get hem entered into NCIC so they can be returned if they are ever found. In a case like this, if you are sur eit went in the water and wasn't dropped someplace else, this is not nearly as important. If you could not find it in the muck, it is highly unlikely to ever be found by someone who does not know it was dropped there.