Overall, this painting is very good. The water looks really realistic, and the design of the animal is very creative. There are some things you could work on though.
~The two front paws are too long and look abnormal.
~Turning the shading blue and blacker would help.
~The animal looks to skinny to be healthy.
~Adding eyebrows would be a good thing; it gives their whole face an emotion.
Other than that, your drawing is amazing! owo
~The feel of the ocean is on spot
~You can see that the character is happy and/or calm
~The light from the sun shows up at the top
~The shading, even though there's no blue and it isn't as dark as it could be, is still pretty much on spot on where it's supposed to be.