The tail is amazing, and the tone of the colors give a cold atmosphere to the pic that suits the theme. The only remark: I think, given the angle of her face and that of the reflection's, the reflection should have been put a bit more to the right.
Beautiful art. The reflection in the wave against the rocks is fukkin amazing. I like how the facial expression is a bit creepy yet pretty at the same time. I got no idea how the hell u get her tail under the water to look so fukkin realistic and detailed, mad talent.