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If I may critique, visually, you portray emotions effortlessly. Form-wise it's great. The angle of the views are choice. But the words are where you sometimes do your comic a little injustice. Her butt is cherry red, she's blubbering, so she should be taking short breaths and stuttering. In panel 2, she should say "you can f-f-fuck me, if you j-just sto-o-op!!!!"
There's nothing wrong with WHAT you say,I feel it's only HOW you say it it that could use a little polishing. I think you've done it this way before. Maybe you're trying to creative by saying it differently? I don't know.
Others may disagree, but that's just what I think.
edit: On technical merit (and you wouldn't know this unless you spanked someone once or twice) the majority of spanks should be on the sweetest part of the ass (it does relatively no harm and is quite exciting to see the roundness jiggle and bounce). The spanks shouldn't be above the top 1/3 of the butt crack (because the butt is leanest there and you MAY do more harm than intended), but the really meanest part to smack is just below the area where the legs and butt cheeks meet. 2" to 3" below thatare the tenderest part, and if you want to make the spankee feel it for a few hours and curse you, that's where you smack. Not a lot, just about 10% of the smacks. Because it's so tender, it's unneccessarily cruel to hit more. A little goes a long way. That's where you hit to make them want to stand, instead of sitfor several hours.
Just a tidbit of advice.
