setting: a town near the sea
characters: a boy , the mermaid
coflict: the boy against the society
climax: the boy went into the sea with the mermaid
symbol: the mermaid represents hope, dream.
adults represents society.
irony: nobody except the boy could see the mermaid. Moreover he also couldn't see it anymore.
theme: it is free to have a dream, to imagine. Nobody else can control your mind.