Mermaid Whispering

Neville, a free diver, is caught in an accident at sea. He believes he was rescued by Pei, an underwater photographer. To thank her, he promises to show her spectacular underwater sights. In return, Pei offers him a business opportunity for his diving. However, Neville's real rescuer was a mermaid. She sheds her tail and returns to meet Neville again. Now he has a choice: to return to the ocean, or pursue the opportunity that Pei offers. (Taipei Film Festival)