Built in 1929, about 2 miles off shore of Cheboygan, Michigan in Lake Huron, to mark a dangerous shallow area. The light is located in the South Channel that is used by ships passing between Lake Huron and Lake Michigan. The channel runs between Bois Blanc Island and the Michigan mainland.

The reef was formerly marked by four different lightships beginning in 1893. The lightships were NO. 62, NO. 59, NO. 96, and NO. 99. Poe Reef is one of two reefs that provide hazardous passage through the South Channel. The other is Fourteen Foot Shoal.

A 25-foot square, 3-story building topped by a smaller, square fourth story, sitting on a 64-foot square concrete pier. The first level is painted black, the second and third painted white, and the fourth level is black.