"Guts of a Virgin 3" is certainly different than the previous "Guts of a Virgin" movies.The film plays like soft core sex comedy with some nasty bits thrown in.The film revolves around the female inquisitor Hiriko Ichijo and her Japan Inquisition Company.She and her gang of sexual deviants use sexual torture on people who steal their money.The plot of "Guts of a Virgin 3" is slightly convoluted and hard to follow,but who cares.There are tons of sleaze and nudity for anyone interested in Japanese pinku cinema.The sex scenes are surprisingly titillating,the direction is solid and there's plenty of shocking graphics.If you are into Japanese exploitation you can give it a look.8 out of 10.