This is Katy, she is a lovely character of sirenabonita sirenabonita is writing a story about Katy titled "The Merman & the Surfer" that will be published on dA later this month I had most wonderful time drawing her!
She is beautiful! Gorgeous body and shiny tail, healthy breasts, also that long flowing black hair. Rather tasteful, yet seductive pose. Of course, underwater backgroudn with all those details looks awesome. Wonderful job!