http://i52.tinypic.com/kcibgn.png
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My only thing is the wings look like their coming out her ass instead of on her back o.O that and it looks lq, the render has a higher contrast then the wings which just seem blurred or out of focus. Also the giant fish is distracting and not sure why it was needed in the first place when the main manipulation is the female. With that there's a strange black line going across the girl which makes it look weird as well. It's not a bad manipulation I like the depth of and the idea :)
Ok thanks :)
rofl at the fish >.>
i thought it was a turtle...just need to blend things out and make it HQ