Secret lovers

I really like the grainy texture of this piece, especially in relation to the light. The characters are framed well by their surroundings, which is helped by the light shining and highlighting the mermaid's dreamlike expression. The details in both characters' hair have the illusion of movement, bringing more attention. That being said, even the unseen expression is translated over to the face you can see, though that free-floating arm does make one wonder.

Regarding the light, I think some of the shadowing does not make sense for the light direction. For example, the two characters' torsos are quite close together, but they are not as shadowy as the tails.

Overall, I do like the subject and how you drew the two characters. This is very expressive. Excellent work!