“Mermaid” is a fairy tale about a girl who grows up in the hills of a maritime town. As she matures she begins to long for love. And though she knows it is the hills that have a grip on her heart, she is convinced to find her second half by the sea. So she walks upon the beach to tempt the daughter of the ocean. There she gives herself to the sea, the lady of down under, never to return to her hills again.