A spanish blogger, Alberto Granados, left a message on one of my blogs requesting information about this painting. I traveled to his blog, entitled Alberto Granados, and with my piece-meal spanish managed to deduce that he has been searching the net high and low looking for the name of the painter and any additional information regarding the painting. I've done two image searches: one at Tineye and one using Google's Reverse Image search engine. They led me to 3 other Spanish speaking blogs - all using the image but none with any specific info about the painting.
So I am posting his request here on my blog. Feel free to pass the word along to other bloggers.
If you find anything about 'La Mer' as he has titled it, you can leave a comment at his blog (he understands English) or email him at: firstname.lastname@example.org