This is Selkie. A little girl that was adopted by a rather nice man named Todd. They're both just getting started in their new life as a family. I can't wait to see how the rest of their story unfolds. Dave Warren does write rather well from the outlook of both adults and kids and adoption is an uncommon topic to be the focus of a comic.
The background is Selkie's 'vomit fish'. You'll have to read the comic to understand why that absolutely had to be in the picture.
Line art on cardstock, inked with ballpoint. Colored using JASC Paintshop Pro 8. Was experimenting with the brush using the 'wet look' to go for softer layering on the colors and highlights.