looking better, the slight highlights on the body really gave it that finishing touch it needed, i like the way you did the tail? wouldnt that technically be a tail on a mermaid, you know, the whole no legs fish tail thing? anyway, the pink part lol. that came out well.
little bit more work on the hair and i think you got it pegged for the style youre going with, could use a bit darker shadow in parts, for example, under her left arm, where the hair hand behind her armpit, also along the right side of her face, little more dark on the inside edge there, to kinda make it pop