One of the more interesting, to my eye, normal subjects shot upside down pictures. In order to "critique" it, I keep finding myself wanting to turn my head over and look at it. :-) Your white levels seem just a tad high -- that wall of the building in the background is really glowing -- but maybe you needed to do that to bring out the gloss on the horse's coat.
this is a good photo, but it doesnt have much to do with the "upside down" theme. granted, the photo's upside down, but for no particular reason. i dont think a horse is a good subject for this challenge.