Spankings that take place in an office setting have been a popular sub-genre of spanking drawings for a long time. The movie Secretary (2002) might have been expected to stimulate a host of new specimens, although this one by Waldo predates it by five years. We do not know where it first appeared, but the spanking must be pretty effective since the expression on her face already says "Ow!" and the spanker is just now getting around to lowering her panties.

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