First, let me get the "good" out of the way: the physical production values are pretty good. For such a low-budget movie, the camera-work and film quality are both fairly good. Now the bad: this is an "early production of" movie masquerading as erotica. The story is lame. Several low-grade gangsters are killed and accidentally caught in the attempted spiritual summoning of a few girls...who are trying to add verisimilitude to their panties-appreciation video. It's an inadequate setup to allow the gangsters' living friend to approach women and ask to talk to their panties. Some of the women are attractive (though that runs the gamut from 'very hot' to 'would not attract attention in public) but none are nude...with the momentary exception of rear-end of one woman who was finally able to remove her panties. Panties and *rarely* bras are the extent of the flesh displayed. The dialogue is stilted and unlikely. The plot is borderline naively-cute, but this movie really a disappointment being good at neither comedy nor salaciousness.
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