In the depth of the Depression, Sol Glass has the idea that the girls in the stenographic department should be used to entertain the clients. It seems that the clients are tiring of the regular hard-and-fast women, and this would be a change that would allow the girls to go out 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.