The Ghosts of wasted sperm take over a paper plant, causing a shortage of tissues for men to relieve themselves with.

Panty and Stocking find themselves against a horde of zombies who are immune to their angelic weapons.

After collecting the necessary Heaven Coins, Stocking manages to return to Heaven. However, due to her erratic sex life, Panty is forced to stay behind and redo her quota, with Garterbelt forbidding her from having sex. She and Brief go to a party, where a devious plan is being concocted by Corset and the Sisters, and Panty finds herself losing her angelic powers.