This original comedy-drama from Oscar-nominated writer Ron Nyswaner ("Philadelphia") and director Robert Allan Ackerman ("The Reagans") charts the lives of male and female employees, as well as their chic clients, at New York City's most exclusive and expensive escort service.

A young man has a secret crush on his teacher and rather than admit his feelings to anyone, he takes his own life. He tells his "last secret" in a suicide note to his sister, because his parents would never understand. The final tragedy occurs when we find that the teacher has a secret crush of his own.