Edit: Just a bit lighter version.
~~~ the last commissioned Mermaid! ~~~
This time commission for Vince. ;]
Corel Painter, Photoshop + Wacom + watercolors + photo reference (from V-kun).
My other works with Mermaids:[link]
Check it! -> !!!
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* F I R S T * C A L E N D A R * with PINK SUGAR