Christmas with a Mermaid

Esther and Rosalie have just finished school and are about to start their career as lawyers. Mason Benjamin is a great software tycoon and a well-known investor who invites them to his firm as lawyers. Unknown to Esther and Rosalie, Benjamin has other plans for them. A Day to Christmas Eve, Benjamin turns both of them into Mermaids and announces his new invention to the world on Christmas. Rosalie discovers herself as a horny mermaid who would go to any length to release her carbon. Benjamin falls in love with Esther, and she becomes his mermaid forever