It's too bad that you stopped submitting...
...because this is one original, well-animated, well-acted, and nice looking Flash that stands the test of time. With that out of the way, on with the review...
Graphically, a lot of people will complain about the shades of green with some blue and red here-and-there, but the characters were well-drawn and animated. It may look like it was rotoscoped, but I won't mark you down because of that. Plus, I like how you put a small ammount of camera angles to great use. Then there's the sound, it may not have music, but the acting and the sound effects were great. Besides, any music would have ruined the mood that you achieved, as well as jacked up the filesize. Not to mention, I thought it was funny with the Merman/Mermaid conversation.
What I like:
-Small filesize (I wish more people on here had your Flash optimization skills.)
-Great voice acting, as much as I like MMZ-The Last Cataclysm, the acting was much more believable and the sound quality is pretty good.
-Nice art and animation, sure it may look like it was rotoscoped, but you put what you had to great use.
-Good atmosphere
What I didn't like:
-People will get all bent out of shape due to the rotoscoped look.
Overall: Jesse Simpson, you have created my new all-time favorite Flash movie. Here's a ten out of ten, and you should write a Flash optimization tutorial sometime.