Why won’t it work after being submerged for less than 30 seconds?

Hi,

The speaker is rated as water resistant, not waterproof. Water-resistant devices can resist the penetration of water, such as powerful water jets, but not being submerged into water.

The impurities in the water causes corrosion and provides circuit paths for the electricity which were not in the speaker's operating design and could damage the components. The corrosion starts immediately and is ongoing until it is completely cleaned away

First do not try to charge or to turn on your speaker and then remove the battery as soon as possible from the speaker to minimize any further damage.

Then you need to dis-assemble the rest of the speaker and clean all the affected parts using Isopropyl Alcohol 99%+ (available at electronics parts stores) to remove all traces of corrosion and water. If possible do not use "rubbing alcohol" as in some cases this is only 70% IPA or less, can contain additives and is not as effective. If you do have to use it check the label to verify the amount of IPA. The higher the percentage of IPA the better

Here is a link that describes the process. Electronics Water Damage

As always with electronics, especially surface mounted pcb be gentle when handling and especially when brushing away the corrosion. You do not want to remove any components from the board. The ends of any flex cables and their connectors need to be cleaned as well

Hopefully after you have done all this the speaker might possibly work correctly again.

Here is the ifixit Logitech UE Boombox guide that may help

If this process seems too daunting, take your speaker to a reputable, professional electronics repair service, experienced in liquid damage repair and ask for a quote for a repair. If you decide to do this, do it sooner than later.