I know it gives a Yuuka vibe, but nothing of the artist's own tags defines it as her - at least, not as far as I could tell.

Artist said on pixiv:
タグを見て幽香りんver作ってみた。
http://www9.plala.or.jp/image9/ufufuufutakeennpituufu%82%cc%83R%83s%81%5b2.jpg

So while we're not alone in thinking it, this version isn't of Yuuka. Unfortunately, the link (which is to a redrawn Yuuka version) seems to be broken at the moment.