Black Lagoon - In His Wildest Dreams: While getting washed up, Rock/Rokuro Okajima discovers that he has become a woman; after learning that he's not the only one that has changed, he runs off and eventually encounters Revy who's packing a lot more than just her ******s; Rock is *****d to deepthroat Eda who's groping Rock's boobs while Revy bangs Rock from behind; everyone's partially clothed and Rock has a surprised look on her face

Nico Robin two years later and Honoka Takamiya.

Both every two naked. Honoka is lying on the ground and Robin is sitting on him.

Honoka has sex in that of Robin, he touches her breasts and smiled.