Awesome water effects! I love walruses since the Woodpecker cartoon! haha
An exelent portrayal of the majestic walrus. The water droplet kinda looks like a tear though. Sad walrus.
My only criticism would be that there are no ripples after it sinks down, and having a few more frames of the still water at the end would make it so it doesn't look like a bobbing cork.
Again though, exellent pixilling 
Love the water reflection... And the walrus of course. I mean, what's not to like? Great job!
The palette worked so well. I really like it (: