UltraFight Akiris Tickle Series 008 - Inazuma (Patreon)

Ultraman Inazuma is strapped down as robotic hands tickling his huge  feet! A spiritual projection of Smokey the Cat (Inazuma's Host) Can be  seen laughing with her Ultraman partner, as they both mutually feel the  tickle attack.

Thanks to DA's ImaginDevan for this amazing pic.