That one was too good to be true, so I did a quick google search and found this;
This "viral" video which circulates via Youtube, social networks and email, appears at first glance to show a man standing on a beach near the water's edge suddenly taken and eaten by a killer whale.
However, fear not, the video is not real footage of a killer whale attack on a human and the man was not actually eaten. In fact, the video is a TV advertisement for La Sirena, a chain of retail stores located in the Dominican Republic. The ad copy at the end of the video reads "No todos los lapices dan suerte solo el lapiz la suerte de La Sirena" which, translated to English means "Not all pencils give you luck, just the pencil "La Suerte" from la Sirena".
The strange talk of pencils may seem a little baffling. However, it apparently makes reference to La Sirena's previously aired "Lucky Pencil" promotion. The Lucky Pencil was a character created by the company as a Back To School promotional campaign. The promotion claimed that you can "learn the whole world" with "The Pencil of Luck" and gave people the chance of winning prizes such as laptops or trips away.
Thus, the Killer Whale ad is apparently just a part of this "Lucky Pencil" promotional campaign.
Source:
http://www.hoax-slayer.com/killer-wh...an-video.shtml 
