A Dryad Annie Louisa Swynnerton (1844-1933)

The picture has something of this: underwater, water, swimming, fish, people, water sports, ocean, nude, sea, side view, diving, portrait, nature, wildlife, invertebrate.
Perhaps it’s a painting of a naked woman sitting on a rock next to a body of water with yellow flowers in the foreground and green foliage in the background.