Need help to translate the rest of the third panel. But basically, he's describing the feeling when touching her fox ears.
I'll try my hand at it.
Th-This is...!!So fluffy!Of course~♥Akagi... I have a request to ask.So Commander-sama can't hold it anymore?Ufufu...♡
Me too...
Ufufufu♡♡I can?Could you let me touch you?Eeeeeh?!S-Sorry! I got crazy here!Commander-sama...Are there any other places you want to touch~?They have such wonderful texture with just the right amount of elasticity...!Eh?!
Like where?It also feels so gentle!The balance between fluffiness and amount present is just right