After receiving an email on what to change, modify and add, here is the resulting render.

Completely re-did the front arms and paws, back legs and the feet, face was re-done a bit, geometric aligning was further re-worked and I also did a bit more anatomy structure in the back as well.

This model is going to be used for an in-game spinning model when winning a prize, I cannot say much more than that.

Modeled and rendered in 3DS Max 9