Con artist Reagan Foxx's interest in sugar daddy Mark Wood's health is not entirely benevolent: as soon as Wood tells her he's considering making her beneficiary of his life insurance policy ("You liked me when you thought I was still poor. If anybody's deserving of my money, it's you.") she reciprocates his generosity carnally before heading off to her job. Next thing you know, Wood is dead and Foxx is invited by detective Seth Gamble to come to the station and discuss possible insurance fraud. After reassuring co-conspirator roomies Aaliyah Love and Evelyn Claire that they can handle this, Foxx heads off to be interrogated while Claire and Love stall the landlord's agent Nathan Bronson. Bronson reacts negatively to Claire's advances ("You don’t like me, you're doing this just to avoid paying rent." "Is it working?") as Love filches a small safe from Wood's love nest, conveniently next door to the girls' shared digs. When detective Gamble drops by, informally, to search the shared apartment, Foxxx welcomes him in as Claire and Love take cover with the safe. In conversation, Gamble confides in Foxx that he just lost his fiancée in a car wreck, leading to him breaking Rule One (Don’t Get Involved) with Foxx. Wood's son Michael Vegas, who has been investigating Foxx — who has no records under that name — searches the love nest and is confronted by Love, who offers him a deal: she'll give him the safe and its contents for a cut of the proceeds... if he'll fuck her as she records it on her cell phone for insurance in case he backs out. Unresolved ending, with Claire contemplating the still-unopened safe, looks like a setup for The Girls Next Door 3.

Four serviceable sex scenes with moody cinematography add value.