Okay seriously... even as much as I'm dying for mermans, this is a bit...
First off, the story's way too shallow, despite the art being that bit better than deviantart comics, the story felt exactly the same. Some amateur's undeveloped idea that I highly suspect came out of daydreaming. Basically means, it sucks.
The art is not at a manga level either. Well... it's not horrible and unreadable... but there really isn't anything that stands out. Again, only at deviantart level. That is, comic level and not regular art level.
If the art was drop dead georgeous, I can ignore most flaws with story, but in this case, neither made up. The expressions are unnatural, flow is weird, I can't pick out a place where I don't think it's some random comic.
Well, in any case, I can only sum it up with saying this is plain amateurish. Reeks of comics and not mangas. And one thing, I would not compare it to webcomics, meaning the korean ones, they give off a different feel.