Mermaids: The Body Found(2011)

Overview:

A story that imagines how these real-world phenomena may be related. In this story, startling amateur video and photographic evidence, as well as additional audio recordings, suggests whales weren’t the only creatures affected by the Navy’s sonar. The film follows the two scientists who tracked the whale beachings for years and delivers first-hand, on-camera accounts of what they claim to have discovered in the aftermath of one particular beaching. Their story is nothing less than fantastical: they claim to have found the remains of a mermaid.