You thought about the image well.. the only problem i think would be with copyright issues, perhaps just change one letter or change it to Sumsang.. good luck!

this is really great!!! and right on theme.. though I think you should make the dark part of the arm at the top the same color as the rest of the arm (it would have the same sun exposure... or remove it completely and let the sign be the topper.. not sure of the copyright thing ponti mentioned but it's better to be safe then sorry

once again.. RIGHT ON THEME and quite funny

EDIT: MUCH BETTER!!!.. this is a very hard contest and you did a great job.. (using highlight dodge and burn is very tricky... I think this is wonderful work)

(YOU CAN EDIT your picture all you want and change it as often as you want until the close of the contest... I've seen peeps fix and edit entry tons of times each time they get a new suggestion... it's part of the fun of rechecking work.. good luck)

Thank you for your comments. I changed the photo as what you mentioned (I changed Samsung into Samsun . It's so funny that Sam in Korean means Three, so Samsun should be "Three suns", lol.)
@Drivenslush: you're right, I was trying to corrent all the shadow problems but this still presents , I corrected it.

I don't know why the "g" is missing but it looks good. If you fix the "g" then I think it would be good-

Missing a "g" there. Otherwise its very good.

@suicidesquid: as ponti55's comment, I remove the "g" to avoid the copyright problem (I didn't know that before starting manipulating this image)

Did you cut the letter G purposelly?

@erikuri:yes, as I mention, I remove that to avoid the copyright problem

he had to for copyright purposes. Suicidesquid and erikuri, must be pretty new here...

It's so funny )

Pretty nice job. Try to eliminate the cloning repetition on the pond scum...

ok, thanks

cloning repetition, pond scum, I coundnt have said it better

Pretty good, but fix the eyes so they're even...

you flipped the guitar with the eye and all in it? there is still mustache under the e-string at the top. you flipped half the image... it doesnt seem to fit the contest requirments, "turn ONE item in the image upside down. The item turned upside down has to fit into the image smoothly. Its former location has to be manipulated to match the original background flawlessly." if the item flipped is the guitar, then the face should be manipulated... if you flip the eye (which is cool) then the guitar should be manipulated. the shadows in the guitar are all "under", shadows on the face "over"

It's obvious you didn't flip the eye too. Do this, copy the other eye and eyebrow, free transform, flip horizonal and put it in place of the left.

You can Tune a Guitar, but can you tuna fish?