Okay
While I see the coloring getting better to some degree, I'm still a bit irked that the lines kinda look like a frat guy trying to draw a straight line after an all night kegger. That or Muhammad Ali's son who contracted Rheumatoid Arthritis.
-Continue to practice anatomy
-Lay the drawings out better
-I see too much negative area, please make sure that the character/object is the actual centerpiece of the picture. If they are not, draw some more stuff to fill out the negative area (space with nothing in it)
Also the BG looks like a Goggle image of water that compels me to believe that It was colored over, and maybe had a filter or two splashed over it. Either that or some new custom brush tool that makes "realistic looking water."
As for the coloring of the character, if you want something to look like it's actually underwater and not just shiftily copy-pasted a layer over water, you should make a slitly opaque layer of blue and maybe add some translucent bubbles or something. it honesty does not look lik you tried to do this though.
Just head some of this advice because I would like to see something from you that didn't give me negative boner.