This is probably the prettiest mermaid that i have seen.
I just love the fact that you gave her some tummy fat because i mainly see images of mermaids all skinny looking but you made her look more healthy plus i like the fact that her tail does not come all the way up to her stomach it begins at her upper thighs and down.
Thank you for drawing a realistic female torso. It's so refreshing to see sometimes. I love this piece, it's full of emotion and I like the use of color and especially the mermaids pose. Very well done!!!