The transition is well made, and your underwater area looks good, but at the moment the loch ness monster looks more like a cow's udders.

I suggest studying the fins of different animals and trying to replicate them a little more realistically with shading and depth.

I'd also remove the bubble overlay on the underwater part, the water would look better without it. Good luck.

Neck is flat. Add highlights & shading.

A longer tail would reduce the udder feel -- and substantially longer would be Nessier IMO (but maybe I'm just thinking brontosaurus).

Love the look of this! I agree that the tail should be longer, but since it is too late to fix anything, I'll just focus on the final image, and I like it

very cool work author...gl