Jugong - Dewgong finished

Hi. I like what you did overall. The creature is nicely rendered and fluid. There is a hint of the underlying structure - skull, shoulder and fins that make the shape more believable. Light, shading and colors are all very good.

As was mentioned the bubbles could use a little work - look at pictures of penguins and other animals diving into the water perhaps. They don't match the quality of everything else you did.

The whale seems off in that he is not affected by the lighting. If his tail is behind the iceberg then perhaps distortion or lightness should be changed of tail to indicate that. If in front then he should be less dark and blended into the background colors and lighting a bit if that makes sense. Do a search for whale underwater in distance for reference.

I think the submerged part of the icebergs could be more blended/faded into background but that's nitpicking. It really is very nicely done.

I hope my comments are helpful.