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Artist's commentary
Mahiro-chan grew them (cat)
Of the Mahiro-chans I'm drawing, this takes the middle as the 35th one.
A continuation of the Shamiko-chan joke (The first chapter where she becomes a Mazoku).
If she can TS him and make him into her little sister, then cat ears and tail should be easy peasy.
Going to school in this condition would definitely lead to disaster. A sea of blood.