It is the bottom of the depression and Sol Glass has the idea that the girls in the stenographic department should be used to entertain the clients. Seems the clients are tiring of the regular fast and hard women and this would be a change that would allow the girls to go to dinners and see shows. Tom does not want his fiancée, Flo, to go out with clients until he needs her to close a contract with Daniel. After that, she finds that Tom is two timing her with Birdie so she goes out again with Daniel. Everything is going well for a time until Daniel needs her to close a contract with Haines.