Simple and clever. Looks pretty nice, I would maybe add a bit of contrast for the fishes and corals. If you want to make it more realistic, you should work with the bubbles a little. A bit more opaque and change the hue a bit. Very clever idea, wouldn't have thought myself.

Thank you Widiar, I was kind of tired and I just brushed out the bubles....I will work on them to make it more realistic. Will see what I can do with the contrast.

Nice use of source, agreed with above comment on the bubbles.
Nice job!

Bubbles should be less opaque, not more. A high res image would be nice, too...

Yeah, less opaque and more transparent, my bad, thanks for clearing that up, CMYK

Simple, clear and effective; just bubbles need to be fixed (too solid).

It's a beautiful, tranquil piece. Nice work!

I corrected the bubbles. Thanks for your comments.

CMYK: I tried to load a High Resolution image, but it is not working. I checked the box, with "Also Save a Full Resolution Image" and nothing happened. Tried 3 times.

GOOD LUCK !!

very cool

Cool work. Good Luck