Story is set in a café at midnight. The elegant café, described as having ''marble-topped tables'' and ''leather-upholstered wall seats,'' is filled with ''people speaking in an exquisite visible chorus of taste, economy, opulence or art.'' The café's owner appears to be aiming for the ambiance of a Parisian café.
O. Henry's short stories are well known for their wit, wordplay, warm characterization and clever twist endings.