"Life Always Offers You A Second Chance"

Sae Young is a 24-year old woman and a worker at Matsuda Studios Inc. She should have been CEO, but after losing a bet, she has to endure not owning the company she inherited. Every day, she is constantly ridiculed and seen as a joke. On her birthday, she decides to take her life drowning. After she's sunk to the bottom, she's died. Yet why can she still feel the pain in her heart by thinking this wasn't the right choice? She's roaming the lake floor when she finds a selkie who sends Sae to heaven, but during the process, she ends up in Nowhere with a grim reaper. He gives Sae another life as Runa Nanoka, a 15-year old female. She takes her life into another turn, but while doing so, she meets a handsome stranger who reminds her of a coworker that she had loved before. Is this man worth giving up her new life for?