A Mermaid Song Commission

Hi there, me writting again, I'm moving forward with the Emergency Commissions I opened.
This is a work for a very kind commissioner who helped me greatly in this quest.
He wanted a nice, sexy mermaid.
I made a lot of effort in this picture, I mean, on the gradients, the coloring and the details. I hope he likes it.
Thank you so much for your help, I put a lot of heart in this. I'm also preparing a little gift for him, it's the only way I can say thank you in this difficult moment.

Thank you for watching!

Markers, colored pencils, black fineliner and white gelpen.