Valkyrie Drive: Mermaid

In a world where five artificial islands exists, Mamori is a "mermaid" transferred to one of those islands. When Mamori is attacked, a newly transferred girl named Mirei saves her. The enemy doesn't stop, however, and the two are soon cornered. Just when they think all hope is lost, Mirei kisses Mamori, and Mamori turns into a sword. Mirei then wields the sword and launches a counterattack against their enemies.

Super sadly this is the only one of its kind