so glad to see you in! and I’m glad you are aiming for a humoristic concept, not alot of them in this challenge as far as I’ve seen.
a few things about your character that I noticed.
he looks a little to round, have you considered adding more angles to his face, a few straight “lines” would add alot. like, defining the jawbone and then have very thin parts of skin(like from ppl who where reaaally fat and then made a diet) hanging and flapping. almost like in the frontview concept.
also, I think it’s a little bit strange to have skin going around the area where a nose is usually located, and then not having a nose. but, I think it would look even more strange not to have it like that. I really like the idea with gills instead. but it works better in the concept somehow, can’t put my finger on it.
still I like him alot already, I would like to see a little more definition though. but, that might be personal preference, as with everything.
…I wonder what his IQ is…?