Libbie, a young up-and-coming journalist, is taking over as a writer for a "Dear Collette" sexual advice column in a local newspaper. Harry, the fellow who's been impersonating "Collette" for years, shows her the pros and cons of the job while they spend the evening responding to the many letters for the next day's news. As they create their responses, we see the sexual hang-ups, erotic fantasies and secret desires of the letter writers come to life on screen.