Good job on finishing a game for a jam.

Some honest feedback about it.

First of all, the controls are bad. It's hard to understand where forward, especially when the camera rotates. This makes the the gameplay experience really bad.

The theme fit doesn't really come out in the game. Yeah it's drowning, but this drowning mechanic could be replaced or taken away and the game wouldn't change. Also, the problem with the mechanic is that having a time limit means that the levels are designed around that time limit. Meaning that it's not really a challenge because you have to make sure the player can finish the levels. This could be fixed with a longer time limit and adding challenges into the levels. This way the player has a time limit on getting past these challenges.

Good job for the submission! Had a pleasure to play this on a video, https://www.youtube.com/watch?v=m6J9tShhlYo

First & Foremost not really sure how this fits the theme. If it does so by 'taking a deep breath' you can survive underwater but still not sure if that is even shown in the game. The wavy effect & controls not changing on camera were two big things that really hindered my experience.
Game was definitely made in less than 2-3 Days, I think it has potential that if it was made in a week or more it would be a great little game.

Cute game, fun concept, and good art! I like it :)

I liked the sokoban puzzle concept! The animations get stuck in certain states a bit, and the shifting camera angles along with the wavy water effect makes it really difficult to see whats going on sometimes. I'd stick with one camera angle for each level, and remove the wavy effect when looking from a top down perspective. With some more time to tweak the lighting and bring in some custom UI, it would look really good!