This is a very original piece
My Native American Zodiac sign~ ^w^
1. I love the way the water actually LOOKS like water with the bubbles and the transparency of the wave. You can see the depth in the water too.
2. I love the colors you used. The sky looks so warm and inviting while the water looks so fresh and powerful.
and 3. I love how you can see the water reflect its blue onto the otter. He is obviously IN the picture and he fits into it.
i lik how the lighting at the top of the wave seems to flourish and bloom, perhaps a bit more transistence wold have made it look more realistic but i'm not sure that's what you were going for
The only thing I'd say is maybe paint the values around him a little lighter, or make him a little darker, that way the image will read, even from far away.
Nice yellow sky! I love yellow. ^_^