Not exactly what I would personally like, but I won't deny its an interesting effort: I love the tail of this frozen mermaid, particularly the detailing and the lighting and contrast used. Furthermore, I love how you've treated it like a frock - so essentially, it could be taken as both a fin, and a dress.
A little too many scribbles done here and there, so it comes out rough (even though your gallery shows that you clearly are an artist particular about presentation - those are some really well drawn dresses). Its an opinion, in the end, but this work might need just a little more tuning up... its good, but its a draft in my opinion.
Keep drawing. and Keep poosting.