For a brief & bubbly moment, NYC (NY-Sea?) had its very own mermaid bar. I never actually went myself, but I admit to having been terribly intrigued. Fortunately for me, the Coral Room's prima sirena, the lovely & talented Julie Atlaz Muz ("measurements...35-25-and $9.99/lbs.") memorialized her mermaid experience in a charming short film, High Art at Low Tide. Click the link & enjoy!
Note - brief nudity, although presented rather sweetly (she's a Burlesque Artiste, not a strippah!), renders this possibly NSFW.
p.s. - Dennis G. Moonstruck says, "loved Muz but the second clip.... Mermaid Song was hysterical." I can't verify until tonight (no YouTube at work) but it sounds worth a look!