Here is our first look at the set . Since ABC is going to air this in November, it will mark 30 years to the month since the original film was first released.
This article has plenty of details about what to expect from the special.
‘Little Mermaid’ Live Musical: Auli’i Cravalho, Shaggy & Hamish Hamilton Go Under The Sea To Describe ABC’s “Interesting Hybrid” – TCA