Great composition - the lines from the folds and edges of the hands and fingers make a great pattern and the water looks great. Lighting seems to be a little brighter in the foreground though perhaps that's because the low DOF blurs away the the shadows in the skin detail in the lower part of the frame. Black and white a good choice. 8
I like this - even though it has been often done. It is a shame the water turned out quite so flat. There is just a little too much of the fleshy part of the left and right hand and I think they have dominated the picture. Raising the camera and pointing down would have fixed this as well as trying to get a few more splashes.