I must say that I am impressed that you took something from a hentai doujin but not because of its hentai properties and the result is something incredibly family friendly :P Well I haven't seen the original scan, but it is an interesting concept.
Just 2 cents: There's a shadow on the skirt and under the tie, so I think the rest of the character (from her eyes, hair, gun to her skin) should all have shadows too (as in cell shading), to keep it consistent and more "3D" (just to finish off the concept that there are things on top of each other). It would also give the character more depth. It looks great at the moment anyway, but maybe it's a thought :)
Nice work!
