Jeez, this looks so awesome! I absolutely love those rocks, fantastic!
Great water and foam also.
I agree with Hannes that you may try adding some blu'ish subsurface tint.
What I also like is that the seagull's are doing different things and aren't obvious populated or otherwise look repetetive.
The atmosphere fits the scene well too.
Gotta say again I really dig this one
one of the nicest I've seen lately!
Cheers,
Martin