settings: a distant country in the modern age. (not present age)
conflict: a boy vs. the government, A boy want to keep the mermaid in mind but the government tried to omit it from his memory.
climax: It is when the mermaid appeared after the boy forget her figure
symbol: mermaid represents imagination
sea represents the source of imagination
irony: The boy tried to remember the mermaid but he was not able to remember her at the middle of the story.
theme: Carry out your will.