First - 32,000 isn't low poly. It's mid poly.  Low poly would be closer to 15,000 and under really. Something to shoot for in the future perhaps. 

Now, I won't go heavy into critiquing your mesh because it's still a work in progress and things may be aware to you already. So, I'll just point out things that are glaring to me and you can decide what, if anything, to do about it.

The first thing that jumped at me was how relatively well kept and clean the front of the body looked and how jumbled and pinched the back of the body looked in terms of mesh flow.  You will want to smooth the back out so that the polygons are more evenly spaced. Not only will this make editing the mesh a bit easier but it will also lead to cleaner deformation when animating the figure.

I don't know about anyone else but it's easier for me to see problems in a mesh either in the low res or in the high res. This overlap of the two actually makes things a bit harder to sort out for critique and will only become more so as the density increases. That having been said, if you're following a reference image or better yet, a set of reference images, then you'll likely end up in a good place if not a perfect one.

  When starting out in organics, capturing form is more important than clean mesh flow initially, as most folks get shapes completely wrong to the point of lunacy when they first start out.  This is usually because many don't use references or use poor ones (in which case the fault isn't completely their own). Clean mesh flow comes with practice and a deeper understanding of both the form you're trying to capture and the program you're using to capture it with. So, keep at but if you're intent is to sell this, do yourself a favor and spread out the areas in the back that are bunched together.