The "girls" of the title are Kay Francis and Lilyan Tashman, and the town is New York. This dynamic duo in silk and ermine entertain hick businessmen looking for a good time while in Manhattan. Francis, as one would expect, handles the melodrama deftly, while Tashman steals the show with her sharp delivery of the tart dialogue. As with most films made before the hammer of censorship came down in 1933, there are some real risque jolts in the both dialogue and action. Well worth tracking down.