This is the Madonna single dormitory, currently fully booked - "Dormitory specializing in day laborers" taken care of by widows -

Natsuko, who lost her enthusiasm after losing her husband, ends up taking a job at Madonna Dormitory, which somehow caught her eye. Natsuko was initially confused by the atmosphere of this dormitory, where there was a man who had been a vagrant until just yesterday, as she had only ever seen office workers wearing suits to work, but she gradually became accustomed to the dormitory as she found out that there were a lot of people who were surprisingly kind-hearted... Natsuko, who hides her own sadness inside, heals the rough hearts and cocks of men with her plump body that is ripe and dripping wet!