Nick and Bill tackle the crucial sanding and leveling process on their Petrel Play SG sea kayak project. Using coarse sandpaper and specialized tools, they methodically work to remove high spots and create a smooth, even surface across the hull and deck. Careful attention is paid to areas like drips, bumps, and overlapping joints to ensure a level foundation for the upcoming fill coat. With the sanding complete, Nick demonstrates his technique for applying the fill coat, involving distributing, leveling, and tipping off the epoxy for a flawless finish. As they wrap up, they discuss the remaining steps, inching ever closer to the final sanding and varnishing stages of this intricate kayak build.