How To Relax The "deep Sphincter"?

RGJ

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How does one accommodate a longer penis during anal sex? I've no problem accepting cock in my ass, but longer ones cause quite a bit of discomfort when in full penetration (to the hilt, that is). I've heard of an inner or second or deep sphincter - what is it and is there anything I can do to avoid the pain during sex? I started looking through old threads but there are just so many! If there is already a thread about this, let me know and I'll check it out. Thanks!