Brösel hopes a letter of recommendation to Director General Prell will land him a new job as an accountant. But Prell's secretary confiscates the letter, leaving Brösel with nothing to show the director's office. But that's precisely what Prell likes: an applicant without a letter of recommendation. He hires Theobald Brösel as head of personnel. Brösel, in turn, immediately hires the nice young woman who had been sitting with him in the anteroom and was also hoping for a job, as his secretary.