"Bring It On"
 

Ok so 'Bring It On' has nothing to do with spanking in it but when the opposing cheerleaders all bend over and reveal their bloomers with letters on spelling out an insult - my mind added a spanking scene to the film! I'm trying to think of other films with similar moments!

Private School starring Phoebe Cates. At the end of the graduation ceremony, all of the girls stood up, bent over, and hoisted their graduation robes flashing their panties towards the headmistress of the school.

You must have seen the edited "made for tv" version. When I saw it on cable, it was bare butts across the line :D They had this poem they all recited that ended with "We're giving you the moon" and oh boy did they ever :eek:

To answer the original question, LOTS of films bear that distinction. The opening scene of "PS I Love You" comes to mind. Gerard Butler tells Hillary Swank "Kiss my arse". Hillary responds by turning around, bending over slightly, and responding "Kiss MINE. In ENGLISH!!" Now what would YOU do if she said that to you? ;)

Another favorite appears in Mission Impossible 2. Tom Cruise chides Thandie Newton for disobeying orders and Thandie just looks at him all doe-eyed and says "What are you going to do.......spank me?" Ummmmmmm......