If you like manta rays, I can highly recommend the Islands off La Paz, Baja California Sur, Mexico. (Also a good place to see seals and sea lions). There is a seamount there where manta rays circle and allow themselves to be ridden. The peak is about 85 feet down, a bit deep without tanks, but doable. You see BIG mantas here, 8 meters across at times.
Sea lions and seals are pretty much guaranteed at Cabo San Lucas, out at the tip of the cape by the arch. I have also seen a great many whales and dolphins in this area, including a Grey Whale only 20 meters off shore.
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