It seems that the old magazines in my nightstand have become scarce and collectible. This comic strip by Dan Rivera was originally published in Spank Hard Number 8.
CS
PS Dan Rivera was nice enough to email me with the above corrections, sorry about that.
crankyspanker 
Hiya Cranky… This is me, Dan, the artist who did Sam Swatt and several other toons. In the future, please use my full name: Dan Rivera.
Cheers,
Dan