The film version, written by Jay Dratler and Ralph Spence with additional dialogue by William Bowers and Howard Harris, diverges significantly from its source.
The household staff of millionaire piano manufacturer Cyrus Drake hasn't been paid for seven months when his bankruptcy and impending foreclosure is announced.
Asked if she had ever been courted, Millie mentions that she likes the way a young man next door sometimes sings to her--Frank Sinatra; his crooning is featured, to the delight of his bobby soxer fan base.
The social secretary, Sandy, begins to teach Millie the proper etiquette and how to walk and talk like a debutante.
No one there knows that Victor cannot even pay his hotel bill, and is actually a petty thief named Joe Brown.