The title is pretty self explanatory. As for corrections. The reflection of the fin in the water is off. The water is too blue (I took some artistic freedom). I did not both to put every scale in. But, over all it turn out pretty good.
I like it! Especially the golden hue to her fishy parts. And the "dorsal fin" extending up her back is a touch many mermaid-makers miss. As for the water, I think the blue compliments the gold in a great way. Nice job on all the coloring, too. Good stuff, makes me wanna go fishin', if IO thought I could catch this whopper!