This is absolutely stunning work! I Love the bold outlines and use of penmanship, along with the eye sweeping layout!!!
The subtle use, and blend of colors is a nice added touch as well seeing as one color compliments the other, and adds to the fact that it makes this girl the "Lil Mermaid" (since there are so many takes on her ^u^)
Although it is a nice use, the colors seem to almost mesh with the monotone matte color of the very (very) background, although it is Darkened at the edges and lighted up at the center to have it focus on her. More contrast may have been nice, or a slightly different texture to make it more diverse, however it does not take away from the picture in ANY slight way~
I also especially ADORE how you had added the bones and candy skull layout on her emphasizing That not only is this her new anatomy, but adding a darker feel into the story.
And the fish in the corner not only hints at her fishy~tail it adds just a little unique flair to the picture, so the eye is not drawn to just the girl in the center, which is a really nice added touch.
All in all absolutely Breathtaking work! Thank you for sharing!
Personally, I think there is way too much going on here. I don't really know where to look, it starts to look like a melange of pop culture "artsy" things. Details like the flower in her hair, or the mexican style skull, and even the fish distract from the skeleton that you have superimposed on her body, the art nouveau back ground, and the fact that you made her sash a wave. That stuff is really cool!
I'm going to hit the art nouveau bg now. If you were going to go for art nouveau, that really would have been the place to get wild and creative, but it seems like you just kind of slapped it on there arbitrarily. just as an "oh hey" to art nouveau.
You have good technique and there were a lot of great ideas but you either trivialized them or didn't carry them out to completion. This deviation did catch my eye and I like it, despite my criticism, just to make that very clear.