Shark Leather is not a refined hide material in Skull and Bones.
While sharks exist in the game, there’s no information or confirmation that they can be hunted for leather. The available refined hides in Skull and Bones are:
It’s possible that future updates or DLC might introduce additional refined hides like Shark Leather, but currently, it’s not available.
If you’re looking for information on specific resources or crafting materials in Skull and Bones, always refer to official game resources or reliable online guides to ensure accuracy.
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