Hi Jim,
Certainly, here's a demo using the new transform tool in ACR 9.6.1 (in CC 2015.5) - because I could easily align grid lines with suitable features (e.g. tree tops against sky).
1)
2)
3)
From the left;
1) uncorrected.
2) corrected, with panel showing Rotation amount in degrees.
3) a quick check of something towards LHS to ensure I wasn't being fooled by the shot also having converging (or diverging) verticals.
Ideally I'd actually make the manual correction using something in the centre of frame, but for ease of describing to members, I chose something far easier to describe and see; the three tree tops which happened to be over on the RHS.
Note that;
In 1) (from original) while the real tree tops are overlaid by three grid lines, their reflections are off to the right by almost half a square.
In 2) I have manually rotated the shot to vertically align the reflections to be the same distance from the grid lines.
In 3) I did a quick check using something towards LHS to ensure I wasn't being fooled if the shot also had converging (or diverging) verticals - although that's less likely with a reflection shot such as this, it is more relevant for other types of shots when the camera may well be tilted up or down.
As a matter of interest; I did try an "Auto" fix and while it wasn't a bad attempt, it did slightly 'overcook' it, so I had to manually adjust it.
Of course, the whole method relies on the fact that water will find its own level and that must be flat.
HTH, Dave