The Sex Spa II: Body Work.

George is a master masseuse working at a spa who wants to open his own but needs the capital in order to do so. His on-again/off-again lover, Kelly, thinks it is a great idea and really believes in him, but she's concerned that raising the capital for such an enterprise will be difficult. He could try to convince a few of his current lady clients with rich husbands to support him, but they just want him to pleasure them.