I saw this anime on youtube and decided to post the link here. I did check the ages of the girls, and I found only two profiles saying that the girls being tickled were 19 and 22! Anyways here's the link. It's about 5 minutes at the beginning, and 1 1/2, 2 minutes of it is foot tickling. Anyways enjoy!
http://www.youtube.com/watch?v=_iNgJ3MiRSI
http://www.youtube.com/watch?v=_iNgJ3MiRSI