Desperate to get back on top, venture capitalist Joel meets Nicolaus and Lester, entrepreneurs seeking investors for Empathy, Inc., a virtual reality startup offering realistic and moving experiences for users by placing them in the lives of the less fortunate. Joel gets the startup its funds but soon discovers the tech's creators have a far more insidious agenda.

The story takes place in a harbor town where a gloomy middle school student named Kai meets a mermaid named Lu.