Impressive. Good shading, the proportions are excellent (read: sexy as hell) and you paid attention to something a lot of artists ignore, the background. Very detailed, even has a slight heat distortion. That 0% chance of anal made me a little sad, I think I have some whiskey somewhere to bump up that percent a bit...
Everything is 100%
You're getting too comfortable. The shading is off. Her tummy area has shadows and highlights in unnatural patterns and ways; like the larger of the 2 highlights under the left boob (her right), it's a very bright highlight but cuts quickly to normal skintone, and it shouldn't be such a drastic chance for such a normally flat-ish tummy (she doesn't have a fit, 6-pack tummy in this one). Also, the tanlines and tan areas are backward. The lower part of the breast is the part that should be lighter. She must have implants, because natural boobs don't have such a heavy shadow at the top; they usually blend softly. Not a problem, there; just an observation. The biggest thing, tho is that you forgot to finish her neck and clavicle area. ;)
0 percent chance of anal, I need more action points and she need more alcohol!