Looks good there Dae. Only thing i have to give a critic on are the shoulders. I'm not sure if you want to let them look like that, because she's just a seawoman. But if you want the shoulders look like real woman i suggest you should tweak some things.

I have used your image to show you what i mean ( i hope you don't mind ).

you should delete the creases i have selected by a cross.
And let the breasts flow into the arms ( i hope that make sense ).

sorry for my english if it is bad.