In the pulse-pounding conclusion of this story of journalists in distress we discover that the mad doctor's fiendish device has transformed sexy reporter Penelope Reed into a mermaid! The newly transformed victim is ballgagged and bound in pink straps and rope, seated and secured to the bed. The villain tells Penelope of the offers he's received for her, and he's still taking more bids! Ms. Reed struggles against her bonds, yet she realizes even if she got loose she wouldn't be able to run away now. The captive mermaid is next seen tied down on the bed. She's still ballgagged, her arms are tied apart, her fluke is elevated and roped to the ceiling and her lovely, pert breasts are exposed — all for the entertainment of the mad doctor's online audience. The distressed damsel pulls against her restraints and moans... What will become of her now?