I have a State Select Water Heater. My basement flooded and the lower portion of the water heater was submerged for a few hours. The pilot light will ignite and stay burning for several minutes. In addition, the main burner will start but then goes out after 15 to 30 seconds. Is this a tubing problem, ventilation problem or could it be the thermonstat?

Was the actual gas valve submerged? Yes, it could be a venting issue. At best all the tubes and burner should have been cleaned out.