Not based on true events

“ He is calling me,” the woman said, despite the water. Indeed, she was like a fish. The boy looked curiously at her, and with a stream of bubbles, asked: “ Who?” “ The whale,” she replied, not returning his gaze, “ A Mink Whale. We have long been friends.” And with that, she swam forward towards the wail, with her young friend following her, but far more slowly. Thankfully, though, she went not far, and halted right alongside a deep and giant shadow, with marks like the top of a foaming wave on its sides, its jaw as white as salt. This jaw she fondled in her hand which was dwarfed by the majestic creature which did not lumber like the titans of the land, but rather floated like the moon in the sky. Suddenly, as if she just realized that the lad was following her, the woman thrust out her hand towards him, and commanded him to come no nearer. “ You must return  to the surface,” she declared with gentle sternness, “ You have already tarried too long without air.” But he boy had quite other ideas, and would have voiced them had not he caught sight of her eye which glinted like a pearl, and without a word, he began to rise to the surface, hearing her soft voice saying from behind him, “ I found my peace, and my time is ended.” The words struck him like a sword, and he turned about in a white circle of foam, and beheld beneath him a figure already sinking into the depths, with its arms crossed on its breast, and a whale solemnly circling it as it sank ever lower. The last of the journey was unbearable for the lad. As he with the last of his strength, thrust himself upward, his salt tears mingled with the salt sea and his heart was choked within him. Even when he was rescued by a passing ship and could again breath the clear air, he made no use of it in speech. I believe that it is is only now that he realizes that the woman by the sea had known that her end was drawing near, and that she wished that she should spend her last minutes in the tranquility of the sea. But he yet can not comprehend, even as a grown man seated in that ancient rocking chair in that small hut by the sea, why she had permitted him to accompany her below. The reason is a mystery, as many things are, and will remain unfathomable to the end of time, much like the quiet sea. 

Mink Whale
Balaenoptera acutorostrata

Similar in form, but not in size to the Humpback Whale, the 26-33 foot Mink Whale is grey with white circles on its flippers. It lives in all oceans but the East Mediterranean, and feeds on krill or fish. It is not a timid whale and will approach aquatic machines. It is of least concern when it comes to its population status.

Sea Pen
Class Anthozoa

These strange beings live worldwide in oceans, and look like feather pens stuck in the sea bed. They are quite alive, though, and are made of colonies of polyps, straining plankton from the surrounding waters. Some can be 40 inches tall while others remain at a humble, 12 inches. Despite looking like plants anchored to the ocean bottom, they are quite able to change their positions.