Sex Butler Make Me Squirt! 2007

Directed by Daisuke Yamanouchi

A year has passed since Marika lost her husband Akio in a sudden traffic accident. Unable to see Marika still unable to recover, her female friend Kanae introduces her to a man named Nishimura. Her Marika had a patron named Hirota, the president of the company where Akio worked. She was forcibly violated at the wake, and since then she has continued to have a relationship with her.