In the Silmarillion, Ulmo seems to be the most caring of the Valar. This captures him perfectly - and of course he'd care as much for the fish, animals, plants, and even rocks that were going to be destroyed as he would the people! Being a Vala, it would be all creation that would be dear to him.

I love the last paragraph. It was a good ending and a great way to wrap the piece up and tie it neatly. Ulmo's defiance was shown most clearly there, although the theme ran in every paragraph and thought he mulled about (ant that is the aspect of this piece that I admire sincerely). Here you managed to portray his personality quite well also, albeit in such a small place (I think I will never be able to do that. LOL). The part that impressed me the most was when he thought about the stones and animal life in the island that would be drowned together with the Men and the island itself... It shows how he did not pay attention to just a matter - that was the rebellion of the Numenorian Men - but much more... The only thing that a bit unsettled me here is that you seemed to portray Eru as a being with narrower mind than Ulmo, as though He had not pondered about every thing and every angle of the matter before pronouncing the doom upon the island; as though in a way He was evil. *shrug* That was just fine, though, and once again, great job for this. :)