Similar to the issues raised in Japanese film My Rainy Days starring Nozomi Sasaki, Kenneth Bi\'s Girl$ tackles teenage prostitution in Hong Kong which proliferated with the internet chat rooms, affording materialistic girls to live a lifestyle of luxury if they decide to trade their bodies for it. But unlike its Japanese counterpart, this one is without the fairy tale romance, and rooted itself to the common issues that girls in the trade face, much like what Herman Yau tackled in his Whispers and Moans (which got credited with a direct reference), only with a lot more grit, gloom and in more laissez-faire structure. Think of it like a companion piece to Yau\'s film, only that it involves teenagers and outside of the brothel/karaoke system..