Thanks for all the comments. I tried getting rid of the washed out area on the face (which is due to a shadow from a rock that is cropped out), but I couldn't get it to look natural.
I rotated the photo 180 degrees to make it look like the polar bear was coming through the water rather than just splashing in it.
took me a sec to realize this is underwater! Very well done, works well for this challenge, i might have given it a little more contrast. The light spot on the right side of the face is a little unfortunate though.