いいニーハイの日、ということだけど足絵あんまなかったんで、赤ミクさんにしてみました

It's 28th of October, but I didn't have any leg pics, so I drew this reddish Miku-san instead.

Pun on the date 11月28日, with 1 substituted by 'い' (i) and 28 read as 'ニーハイ' (nii hai), which becomes 'いいニーハイ' (ii nii hai) - 'nice [over] knee-highs'. Note: 'ニーハイ' means thigh-highs nowadays.