The eye mapping is too wide, but you said you'd change that anyways so that's okay. If you add gills, you're probably better off making the mouth a little less wide so the gills aren't both visible from behind. I don't like how the mouth's mirrored and there's only one line on the side of the mouth. Make that transition some more so it doesn't look like loose skin falling over.
Besides that, nothing to say about this really, just keep working on it! Remember that if you can't get something right, just skip it and move on. Perhaps later when it's more fleshed out it'll suddenly be a lot easier to see what is wrong and fix it accordingly.