I saw this movie when it was shown in the cinema in London during a short-movie festival. Although it is a short movie the story is splendid and was performed beautifully. The story is about a young boy who's father brings him to a hooker as a gift to his sixteen's birthday. The boy seems to be very shy and uncertain, the hooker, played by Sara Gilbert, tries to relax him when she understands he is still a virgin. Then the movie takes an interesting turn when the two start talking about their perception and reasons of having sex, delaying the actual act with every discussion.
It definitely was the best movie of the entire festival.
Funny trivia: Sara Gilbert, who plays the hooker in this short movie, wasn't officially "out of the closet" yet when this movie was shot.