What is this from and who is that girl?

I got this from a collection of random but really hot POV pics on a Torrent site. I don't remember where. it's not great quality but it's fucking hot. I think the "little girl" thing is a photoshop edit. I have some other POVs with the same splashes and a guy on a forum told me he thinks it was shopped out of a CGI comic he saw once where there were a bunch magazines on a desk. He mentioned it was a lolicon comic so I have no interest what soever in trying to hunt that down. Gross. But regardless, that shot is so fucking hot....