A couple of problems.
1st - Paint....I would try to find something better than paint, I don't know what's readily available, but you will want something better
2nd - The fact that I can see the...what I'm assuming is a couch through the guys head, makes the comic look really really messy.
3rd - You need to make things have some depth to them, The couch(?) should not be seen as just a 2D image. Same goes with the faces, if he is talking to the guy laying down, why would he be facing us?
4th - All dialogue should be read from left to right, so in the 2nd frame, the dialogue is messed up.
Get those worked out and I'm sure you should get some positive feedback