Another mermaid commissioned by Phil Velasquez.

This is his friend Jenn as a mermaid from the following story he provided that I will copy-paste for you enjoyment :

"The story happens in the future. The sea water is raising at an alarming rate because of global warming! Scientists have decided to turn the human population into water breathing beings. Their chief scientist Jenn decides to experiment on herself by stealing the latex nano suit and heads out to the ocean one early day.

She strips off all her clothing and puts the suit on, which fits like a second skin, and walks into the sea.

Jenn dives in and almost immediately the suit is breathing for her! She enjoys herself for a few hours but then there are changes and she can feel them. Jenn tries to take off the suit but it won't come off! Her legs elongate into a very long mermaid tail, ears and hands become very fin-like. And one big side-effect are the gills on the side of her ribs!

Another side-effect of wearing the suit, small patches of fish scales growing on the latex! In due time the entire latex will be covered in scales, making her a true mermaid!

Afraid of being caught and studied Jenn keeps away from ships and people. Feeling lonely she decides to sing and surprises herself by the very beautiful voice she has, another side effect of latex suit! After many years she has forgotten that she was once human, Jenn has conviced herself that she was always a mermaid! And now she sings her lonely siren song to those that will listen..."