I'm not 100% sure, since it has been a bit, but I think that this one is an Imago shot. I might be wrong though. So if anyone has other ideas feel free to share.
I could be totally wrong. But it looks alot like its from Lord Centurion's site. It's a good site if you like to see girls tied up and barefoot, and occasionally they are tickled. Like I said I could be wrong but I think that's where its from.