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[upd] This piece is available on Gumroad as previous months rewards 

 https://gumroad.com/l/kg_mermaid_michiru 

We were thinking of drawing Michiru as a mermaid for a long time! So finally, here's the result~ Hope you like! 

Exrtas:

 Mermaid Sailor Neptune (SFW Full Size) 

 Mermaid Sailor Neptune (NSFW Full Size) 

 Mermaid Sailor Neptune (Video Process) 

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