1820, Nantucket, USA.

Sailing as second command in Essex ship along with his best friend, Owen Chase, for whale hunting was not new for him. Matthew and Owen were friends for years and they were working together as successful and experienced whale hunters from Nantucket, USA. But this time, the sailing went wrong. At first, it was caused by the conflict between the new captain who is a nepo baby, Captain George Pollard, whose opinion was always opposite from Owen. The conflict started sublty and turned worse, leading the sailing to failure.

One day, Owen advised the sailors to fold back the sails while Captain Pollard instructed the opposite. Eventually the ship has to surviving the storm in the middle of the ocean before it crashed.

In the middle of the chaotic event, Matthew was already giving up on his live since it was impossible to survive while he was trying hard to keep floating in the angered sea surface. Matthew's limbs started to aching due to tiredness and he slowly drowned to the ocean depth, when suddenly someone grabs him and takes him away from the death.

After a few hours, Matthew slowly opened his eyes while his body was lying down flat in the sandy surface, soft ocean waves could be heard in the calm, cloudy weather and the salty air was what he smells. Matthew saw a beautiful young woman with a fish tail, staring at him sympathically.