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A childhood encounter with a mermaid sparks a lifelong fascination for Allen Bauer. Years later, a near-drowning rekindles the memory, leaving him unsure if it's reality or a captivating dream. Guided by cryptic maps from a shipwreck, the mermaid herself surfaces in New York City, trading her tail for legs. As Allen and the beautiful woman reconnect, their love blossoms. But a hidden truth threatens their connection – a secret tied to the water itself, waiting to be revealed with a single touch.
Best Writing, Screenplay Written Directly for the Screen
Best Motion Picture - Comedy or Musical