In the next month or so I'm looking to replace the water pump. Haven't replaced since I've owned (4 years), so figured it's due. 

 

One question on it, it shouldn't matter what gear I have it in as I drop the lower unit correct? 

 

Also, I drained the lower unit prior to winter moving in and noticed a small amount of water had gotten in. So I figured now would be good time to replace any seals.

 

I plan on changing the carrier assembly seal (39), is there any other major ones I should look at doing?

 

Thanks for any help! 

Can't help you with a black motor lower unit, but I have a strong feeling you might be biting of more than you want to chew trying to replace seals.  The one you are looking at is probably the least likely one to be leaking.  Usually, the one for the horizontal shaft (prop shaft) that's not pictured in that page is the one because fishing line can get wrapped around the shaft and take it out.   I would bet that water pump is long overdue for a replacement, and yes, if water came out of the LU, it's a reason for concern.  If the gear oil drained out was still black, it might be something you might just want to monitor next season.  If it was brown or creamy colored, then it needs to be taken care of sooner than later.  I would go here and post your seal question.  Some of the best black motor guys in the country used to hang out there but haven't been posting on that site for a long time so not sure today.  https://www.screamandfly.com/forum.php.