Hi there!
Love the artwork and sound for the game, they go together perfectly. I also think that your game fits into the theme very well.
I think that this has the potential to be incredibly fun. The upgrade system is pretty extensive and had some pretty cool choices.
I do agree with Bubble that the controls were incredibly hard to use, I often got lost or would move off in the wrong direction because I was trying to move one direction but because of the way I was facing I moved the wrong way. It might feel a little more controlled if the ship moved in relation to the camera instead of its local position.
Hope the feedback helps, good luck!