Paltauf haemorrhages in drowning are seen in the following organ:
Brain
Muscles
Skin
Lungs
In drowning, the alveolar walls may rupture due to increased pressure during forced expirations, and produce hemorrhages, which when present subpleurally are called 'Paltauf's hemorrhages'. They are shining, pale bluish-red, and may be minute or 3-5 cm. in diameter. They are usually present in about 50% of cases in the lower lobes of the lungs, and the interlobar surfaces. Ref: The Essentials of Forensic Medicine and Toxicology by K S Narayan Reddy, 27th edition, Page 327.