Two old pals attend an old friends funeral and find there is more to his death than him being dead.

New Yorker Adolpho Rollo is your classic head-movie auteur. In his mind, he's creating deathless classics of the screen. Back in the real world, he can't pay the rent on the downtown grothole he calls home.

Four interlocking tales that take place in a fading hotel on New Year's Eve.

The story revolves around two siblings and their struggle to find solid ground in the homes of their alcoholic father and negligent mother. The children ultimately run away and find a temporary life for themselves.