Firstly, she is adorable
and I should begin by complimenting you on getting more than used to SAI, this work shows how comfortable you are with your medium
Conceptually, she is quite an intriguing creation.
In terms of artwork, I must congratulate you on those extremely well painted eyes. They are so spot-on, and combined with the expression you've given her, I think it conveys a lot about her character and mood. Your choice of colours for her body are wonderfully balanced. And you've paid such close attention to details of shade and light, and how light behaves when reflected off a watery surface
I also found your decision to end her hair in a pool so very balanced, it really does a lot to make this painting feel well-rounded and complete.
My only suggestions would be, firstly, that perhaps you might want to consider reducing the amount of bright/shiny reflection spots on her hair, if only because their frequency and intensity is somewhat distracting and uncomfortable until one gets used to it. And the secondly, that, just like the drop like shape above her ear, you might want to consider adding a slight bit of stray drops down the rest of the length of her hair. I sincerely think that it would make her already beautiful hair so much more dynamic.
I hope that's helpful, I found your piece in a feature for