Answer: False
The poem starts off in a seemingly innocent manner: talking about the author's love for a maiden known as Annabelle Lee, by the words the author uses to describe it, we can infer that this is a youth-like romance.
Towards the middle and end of the poem, however, the tone turns more grim and dark, as the author recounts how Annabelle Lee was "taken" from him, ie, passed away. The poem loses its seeming innocence and turns more somber and tragic, as the author tells us once again of how great their love was and how he misses and mourns her.