An absolutely exceptional piece when looked at as a whole; the dramatic effects caused by the unique glare of light both within the water and around the lighter tones of the tiger are superb. The sheer vibrance that contrasts between the fur of the tiger and the water is attention-grabbing, drawing the viewer's gaze to the entirety of the piece and not simply on one aspect.
Of course, the eyes are simply as alluring as the intense colour combination, very full of that mysterious cat's-eye emotion, unreadable and yet filled to the brim with something.
Nitpick-wise, I find that the fur upon the tiger's back is substantially blocky, which takes away from the image, though because these hairs are not the focal point of the image, I see a way to avoid having to deal with this. Adding to the hair are the whiskers on our left-the tiger's right. Because of your use of sharpen, the tiger's fur would appear harsh and distinct, though his whiskers- whether from the angle, the manner of erasing, or drawing in, appear too thick and fluid in comparison to the right.
I feel more could have been added to the water to demonstrate the weight and mass of the tiger within it- more rippling effects, and so on.
All in all, however, I find this to be a brilliant piece that truly displays the skill and potential you have. Bright, eye-catching, and powerful to look at.