"...the arising of the King of the Sea was terrible, as a mounting wave that strides to the land..."
A title primarily given to the Vala Ulmo, whose special province was the oceans, seas and waters of the Earth. Ulmo not only ruled the Sea, he also dwelt in its depths1, and so lived apart from the other Valar.
The title 'King of the Sea' also appears in Akallabêth, but there it is given not to Ulmo, but to Ar-Pharazôn, the last King of Númenor, as he sails on Middle-earth to defeat Sauron.
Specifically, Ulmo's Halls seem to have been located beneath Ekkaia, the Encircling Sea, to the west of Valinor. At least, this is the conception in the original Lost Tales.
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