Water heater

FIG. 1 is a front, left and top perspective view of a water heater, showing our new design;

FIG. 2 is a front view thereof;

FIG. 3 is a rear view thereof;

FIG. 4 is a left side view thereof;

FIG. 5 is a right side view thereof;

Fig, 6 is a top plan view thereof; and,

FIG. 7 is a bottom plan view thereof.

The broken lines shown in the drawings illustrate portions of the water. heater that form no part of the claimed design,