An incredible job done on this. I especially like how you did the water effects on then mermaids body, and how you add bits of ocean spray here and there. However I couldn't help but notice something. The mermaid doesn't seem to have any sense of weight to her, she's suppose to be hanging on the guy to keep her out of the water right? There's no strain on his jacket to make it look like its being pulled really hard, and there doesn't really seem to be any weight put on his leg by the mermaids arm. This kind of makes it look like the mermaid is just floating there. Gravitational nitpicks aside this is still a wonderful peace of work. Especially the background, damn that is one gorgeous background.