From 200 wpm:
Once upon a time, there was a mermaid: "I want to become human so I can fall in love" she said. When her wish was granted, the lower half of her body turned to foam and she became a human... MALE ?!?
This is the love story of a 30-year-old virgin man and a beautiful (male?) mermaid!
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From LuffyNoTomo:
A 30 year old man named Koganei, Manato is down on his luck. He can't seem to get a job, has little money, is still a virgin and is giving up on his dream. Sitting alone on a swan boat in a pond next to a shrine, he holds a lottery ticket thinking this is the only way his dream may come true. But the wind blows it away and he falls into the pond, thereupon seeing a beautiful mermaid!
Manato ends up going back to the pond and after the mermaid decided not to kill him since he gave her food, she tells him about her dream to become human and how she wants to find love (she collects coins and throws them to a shrine in order for her wish to come true). Manato decides he