I really like how playful and coy she looks, with her tail curled up like that. The idea of mermaids being beautiful but also eerie fascinates me. They're not bad per se, but rather they're indifferent to humans and their issues. That's the vibe that I'm getting from this piece, that she lured him in the water and hurt him. Now she's just watching as he drowns. Very interesting piece overall. Great work!