ヨットは

as for the yacht

→ ヨット

phrase Rare #28,902

as for the yacht ヨット means “yacht,” and は marks it as the topic. In natural English, は is often not translated, so this can simply mean “the yacht” or “a yacht” depending on context.

JA: ヨットは港に停まっています。

EN: The yacht is moored in the harbor.

ヨットは少数の金持ちだけが楽しめるものだ。

Yachting is something only a few wealthy people can enjoy.

ヨットは？

What about the yacht?

— レベッカ (1940)

そのヨットは風の力を使って世界中を航海した。

That yacht sailed around the world using the power of the wind.

ヨットは風を受けて進んだ。

The yacht moved forward, propelled by the wind.

そのヨットは順調に航海中だ。

The yacht is sailing smoothly.

だからヨットは面白い違うか？

So yachting is interesting, isn't it?

— ファニーゲーム (1997)