Umi Natsukawa, a girl with hidden E-cup breasts, graduated from a comedy training school. At the time, she was active as a solo comedian, but this time she is performing a manzai comedy act, so she is thinking seriously about what to do. During the act, she has sex with her partner in a crab-legged cowgirl position to check their physical compatibility, but the director joins in and they have a late-night threesome! The next night, she does it from behind, with a microphone in hand! Will the manzai comedy act be a success?