Over the past month I have been working on a mermaid theme.  Unfortunately they haven't had the response that I had hoped.  There has been no sales or commercial interest at all.  Other themes are much better sellers.  I guess not all plans work out and sales align align with the research.  I will abandon Mermaids for the time being with one more drawing left to finish.  I will finish a fourth illustration some other time.  I have other themes to work on that may be better.  Christmas themes are starting to pick up now.  Hopefully I will have good Christmas theme sales over the next few months.