In short, Dirty Letters is little more than 85 minutes of continuos sex, interrupted over so briefly by an occasional allusion to some half-baked notion of a story line. The film opens with Susan Lion reading a "torrid" letter written by Christy Canyon. This gets her all hot and flustered, and since Christy just happens to be showering in the next room, Pam decides to let her know about it.

Both Canyon & Lion have marvelous bodies, and both seem simply delighted with their girl/girl chores. Some props, incidently —dildos and the like— are brought into play here. These two are the central pairing of the film, and as various couples come and go (sorry) we ultimately return to Canyon and Lion. The film culminates with a disappointing menage-a-trois scene involving Canyon, Lion and Marc Wallace, whereby Wallace's presence seems, after all, curiously superfluous.