Originally Don Gibson as I understand; there's a version of this on youtube which is 
undescovered but facinating, by lou "mystic" usher (25 Mar 2009). Without the variations 
this is what I figure the chords are:

http://youtu.be/8nP8FrrsD4A



    C              Am       F
The lights..in the harbor
                 G
Don't..shine for me
C            Am             F
..I'm like a lost ship
               G  [Stop]
a drift on the sea

        C                        G
Sea of Heartbreak lost love and loneliness
            C
Mem'ries of your caress,
         F                             C
So divine..I wish that you were mine a-gain my dear
           G                              F        C    G
I'm on the sea of tears.......Sea of Heartbreak


VERSE TWO

C            Am          F
..How did I lose you.
            G
Where did I fail
C             Am         F
..Why did you leave me
          G   [Stop]
always to sail

        C                        G
Sea of Heartbreak lost love and loneliness
            C
Mem'ries of your caress,
           F                           C
So divine..I wish that you were mine a-gain my dear
           G                              F         C
I'm on the sea of tears.......Sea of Heartbreak



BRIDGE
F                   C     C/B       Am
Oh what I'd give to sail back to shore
F              D7       F   G
Back to your arms once more


VERSE THREE
C             Am        F
..Come to my rescue
             G
Come here to me
C             Am        F
..Take me and keep me
              G  [Stop]
away from the sea

        C                        G
Sea of Heartbreak lost love and loneliness
            C
Mem'ries of your caress,
         F                             C
So divine..I wish that you were mine a-gain my dear
           G                              F        C    ...
I'm on the sea of tears.......Sea of Heartbreak



Ends different and with tapping...