Where did we come up with the name of this event? Well, we bring in Polar Bears to the Gulf Coast and make them swim around while we chill. Joke! We ring in the New Year by taking a dip into the Gulf of Mexico at high noon. Dippers and other participants dress up or just show up for this special day. The Flora-Bama provides the traditional feast with black-eyed peas, cornbread, ham and more for those who take the plunge.