I've done my best to give a what I think is a fairly solid translation though the speech alternation in the upperleft corner is something that I *think* is there...but I can't be sure. Also, even though the direct translation for the final string of text in the upper left corner is "It's Itchy!" That expression is often used in Chinese the same way the word ticklish is used in English - thus I went with Ticklish instead of itch. Anyone wanna help out?
This 'scene' is from the sound drama files from a code geass OST, and its titled "Lelouch to ikenai albeito"
Yeah...Up a little!You're so stupid! Is this your first time?Don't say "the first time!"Okay...I got the measurements...whew...CC: Hey...just exactly where are you touching?
Lulu: Where...isn't that just here?
CC: You're tickling me! Not there!