Here is a story with obvious first and second acts, but no conclusion. Act I: the development of the relationship between Paul and Richard. Act II: Paul's move to NYC and his disillusionment (he also becomes a jerk). Act III: oh, wait it's not there. Right when the story begins to reach a climax, it ends. No resolution of any plot threads. A disappointment in an otherwise adequate feature.
Unlike the previous reviewer, I thought Juliet Stevenson and Paul Bishop did a great job with their American accents. I was surprised, since I knew Ms Stevenson was British -- I thought for a while that I was mistaken in that.
The sad thing is that none of the characters really learned anything about themselves. They simply learned that people lie and life sucks. I guess that's how life really goes, but I don't watch movies to see real life. Movies should transcend real life. There's not much to take away from the story without the glaringly missing third act.