Gentleman's Relief Productions

Gentleman's Relief Productions is a film studio. It specializes in making pornographic movies.

History
When Homer was unable to repay a gambling debt to the Springfield Mafia, he agreed to allow a pornographic movie (Lemony Lickit's a Series of Horny Events) to be filmed at the Simpson home in order to satisfy the debt. Gentleman's Relief Productions was the studio the Mafia hired to make the movie.

Behind the Laughter
The company's name is a coy reference to, and implication of, the studio's specialty in producing pornographic films: Specifically, that their "gentleman" customers can obtain "relief" by watching the studio's movies.