Pia Kaamos in black latex by Michael Helms
Thanks to Steve Diet Goedde for confirming that awesome photographer of this work is Michael Helms.
Photographer: I guess he is Michael Helms, becasue place is same as on other his works, ex.: Piper Venate / Erika Tschirhart (link require login to deviantArt).
† Why, with all this clues, I'm not 100% sure that photographer is Michael Helms? Because he have many friends.
(Will delete on request. Image source.)