That's a really nice drawing you have made
There's something bothering me with the head though, but I can't quite put my finger on it... I think it might be a bit too small, but then I'm used to anime-like esthetic, and they draw the heads a bit bigger, so I may be wrong^^'
Another thing that bothers me a little is that you have used dark colors for the background, so that your mermaid doesn't stand out as much as she could (though it is a good thing that you made the background clearer around her^^)
But then again, maybe this is what you wanted ^^'
On the whole though, it's a really pretty drawing, with a nice idea: very few pieces show us how mermaids are born, and it's good to see someone reflecting on that subject
Keep up the good work^^