It is a romantic comedy about a situation between Allgra, Sammantha, Philip and Grace involved in one another\'s love life. Maria Maggenti, who has pioneered in both American independent film and lesbian film with an Incredibly True Adventure of 2 Girls in Love, made Puccini for Beginners co-written by Peter Chan and opens a new age of a non-ideological lesbian film. In this film, sexual orientation is keeping in the flow and you do not have to feel guilty nor make excuses about it. In addition, the matter of sexual identity is represented not as a political approach but rather a playfully changeable one. The convention and tradition of romantic comedy make the distinction between homosexual and heterosexual useless and the power is wherever sexual attraction happens. Elizabeth Reaser, Justin Kirk and Gretchen Mol give an openhearted and joyful performance, and the smart and straight lines are also very entertaining. (KIM Sunah)