I think this is a wonderful work.The visuals are really stunning.The fin and the gradual change from skin to tale are done perfectly and looking very realistic. As a photo manipulator myself i am very impressed and humbled by it.The model is looking beautiful and the bubbles are so well done and work very well.I like the tones and subtle color changes.But for me the part that is my favorite is the fishing line with the heart and the title.Very cleaver.Makes me think of a lonely fisherman on the boat above,of course fishing for that beautiful mermaid and what a beautiful mermaid she is

I really have no complaints about the picture its extremely well done fun and creative.But since this is a critique and you want feed back if i made this i would like to see her hair a bit more as if its floating to really give the illusion of being under water.But i realize this could be hard to pull off unless they actually were under water.so not even a complaint just a thought.Excellent work

the colors are beautiful and soft.the reflection on the fins is wonderful.it looks,like she's diving deeper into the ocean,away from the heart.that impression emphasizes wonderful her facial expression.the bubbles are soft,that fits to the whole expression of the image.
two things I maybe would change: the fin on her back could be a little bit bigger.and the fishing line could be a little more sharp in the upper part to show the heart in the bubble has been caught.

nevertheless this picture once again shows your skills in manipulating pictures and your wonderful imagination to create a beautiful manip out of just a few stocks.