I'm glad you got rid of the tangent, but I agree with Roh it's really flat, it seems you took out what perspective you had? The details are lovely though but yes dynamism wise it's suffering a little
@Oceane_Roh, @nesokaiyoh Thank you for your comments, and yes I think your idea of the shark tail of the mermaid going to the distance, and the "summoned" shark coming to the viewer would be great! But at this stage I don't want to go back and redraw everything 
so I'll stick to what I have and I'll try to make it workt as best as I can. But I'll definitely consider your feedback for future illustrations, so thank you again!
I did some progress with colors, I'm thinking in having the scene underwater, as I have never done that before, I'm approaching it by painting normal color first and afterwards tweak them and add some effects to make it work.
Well don't worry it's okay. It is your painting after all, if you don't feel doing something just don't do it 
The render look really cool on the shark and the skin, I love the light you are using, very smooth.
What are you planing to do for the background ?
Not sure how the backgroung will come, I only know I want it to be underwater, near to the surface, so I'm reserving the sharp lighting to the the sunrays coming through and drawing those typical shapes over her and shark.
I think it would be strange to have them not in the ocean lol but thankfully it isn't something that is too difficult, at least not compared to a city or forest. The painting on her shark bod looks really good, is the shark going to look ethereal? And if the shark is on its own layer I'd suggest to make it a little bigger as they're both competing for the focal point (currently being similar sizes and taking the same amount of space in the composition)
@nesokaiyoh thanks for the advise!
I didn't make the shark bigger because I was planning to dim him to achieve the elementary effect. So I hope they are not competing now.
Here is another progress, I'm getting closer now. I know I have to work in the bubbles still, and a little bit on her hands and face. But I would really like to have some crticis please.
I'm really loving the way you've painted the ocean here, I'm surprised it's so shallow though. But I agree the shark could need some work, currently it doesn't look spectral - just an actual shark lol though well painted. Some sun rays and light refraction of the surface of the water would look beautiful too, considering she is in shallow water you'd also see a lot of it on the floor too. Have you thought about adding anything to the scene? Some stunning pops of colour with coral beds would work well, or even some weeds and other sea plants
I was expecting that the shark looks transparent in comparison to the shar part of the mermaid, but now that you mention it, I will definitely have to find the way to push that even further. I was saving the light rays for last, as I don't want to overdo them, and as for adding something else, I was feeling timid about it, I wouldn't want them to still the show, but I'll give it a try! Thanks!
I wouldn't have thought it was transparent, just a slightly lighter shaded shark honestly, in fact the two shade differences would be really nicely done if it wasn't for the fact it was meant to be transparent xD I'd try going for a more almost ethereal blue glow, because I really doubt making it more transparent will show people it's a spectre 
The piece is looking really fantastic though so far!
hahaha I think it's translucency isn't noticeable because the ocean have a similar color, but it's noticed in the tail were it pass in front of the mermaid's body. I wanted the inner part of the shark to be semitransparent to give the impression of etherealness, but as it is cleary not working I'll definitely try your suggestion, thanks!
The transparency in the tail over the girl isn't directly noticeable, and especially not from a distance - it needs to read first and foremost as what it is rather than what it could be considered to be, when it's so subtle it doesn't come across too well. I myself had barely noticed the transparency in the tail actually until you'd told me. But you could also accentuate it just by having something different behind the shark. Maybe more mermaids, some rocks or corals or even some other creatures! These are just suggestions though, so take them how you will xD
I haven't really feel the transparency of the shark on the first thought. Adding a bit of life in the ocean with stone corals etc would be a nice touch.
But I think what is the most strange looking, for me, in the lack of deepness in the ocean. I have this feeling of a pool/aquarium of 2.5meters maybe 3meters. She doesn't really have the space to move properly in this environment.
But for the render haven't much to say, maybe it could use a bit more light.
Keep up the good work !
@nesokaiyoh, @Oceane_Roh Thank you both! I considered your comments and tried some things, I couldn't make the floor the ocean work, so I went for this version. Although, I would argue against Oceane_Roh that mermaids could come to the shallows and manage themselves there, nonetheless, with the floor the image felt a little tight.
I feel somewhat stuck now, so probably it won change as much at this point. But C&C will be very welcome anyways.
Yes I do agree with you, I just felt it a little strange in this case, maybe it had to do with the dead floor but the first think that had come in my mind was an aquarium ^^'
But hell yeah it look amazing with the tweaks you've made !
That already looks far better, drop offs are always terrifying imo
The bubbles and bits of ground sticking out are a nice touch too, the rendering overall is really well done.
@Oceane_Roh @nesokaiyoh thanks you!
Well, as I said, not much change, but here's another update. By the way, I just realized that I can submit multiple times and the image will appear in may page, so I'll do that now.
Ahh it does look super good is still salty that it would look even better with the shark in perspective still tho your shading is so appealing
Thanks! I just updated it with minor changes, not sure if they are for the better at this point, but I think I'll call it done now.
Grats on finishing 
I've really enjoyed seeing your process right from the beginning, and I wish you the best of luck in the contest too!
Thank you very much! I enjoyed your process too! Best of luck for you as well!
