Paltauf haemorrhages in drowning are seen in the following organ:

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.