Muromi-san gives Takuro her cellphone number and is upset when he doesn't send any messages despite her sending him hundreds. Later, Takuro fishes up another mermaid who introduces herself as Levia-san (Leviathan), a giant sea monster from the Old Testament.
Levia-san, Hii-chan, and Sumida-san try to get Muromi-san to get over her hatred of marine mammals. She hates them because she had a boyfriend in the Mesozoic era who had developed lungs, but decided to stay in the ocean anyway. She thinks whales and dolphins are his descendants. Levia-san tells Muromi-san that that toothed whales returned to sea after having evolved into complete land mammals, which means her ex-boyfriend either evolved into something else or became extinct.
Otohime has taken up multiple jobs like selling popsicles. She tells Tak-kun why she hates mermaids and her fall from the top. She tried to take what was left of her money and take a crack crack at the stock market, but that all fell through. It seems that her feud with Muromi is the result of a misunderstanding that is not easily cleared up. The two actually have nothing against one another. Takkun tries to help them out, but things don’t go too well on that front. A night of drinking together with Levia-san may have helped, but we may never know...
Muromi is preparing a new years joke while Tak-kun is worried about his future. Muromi gives him some advice and in return, Tak-kun presents her with a present. Muromi then goes to enjoy the hot springs and watch the first sun rise of the new year with everyone.
