Merle, Hugues (French, 1823 – 1881) – Mermaids Frolicking in the Sea French artists

The picture has something of this: nude, water, people, girl, dug-out pool, beach, swimming, woman, sea, wet, vacation, ocean, man, fun, recreation, portrait, child, swimmer, seashore.
Perhaps it’s a painting of a group of naked women in a body of water with a sailboat in the background.