![nishizumi miho (girls und panzer) drawn by hami_dmg](/data/__nishizumi_miho_girls_und_panzer_drawn_by_hami_dmg__184dcefada0b62d8648b5bd3a8880c37.jpg)
Artist's commentary
Miho-san (difference)
Reference material: Super Pose Book, Special Nude Pose Edition, Suzumura Airi (Cosmic Publishing)
Source: https://www.amazon.co.jp/スーパー・ポーズブック-スペシャル・ヌードポーズ集-鈴村あいり-コスミック・アート・グラフィック-島本耕司/dp/4774791814
I also do Twitter.
https://twitter.com/hami_dmg