The single feature that Ophuls directed in the Netherlands is a farce about a bank clerk who misplaces a large sum of money, setting off a chain of improbable events. The emphasis on exchange and circulation, so prevalent throughout Ophuls’ work, usually in the form of love letters or other expressions of unrequited love, lies at the heart of Comedy of Money. Featuring the exquisite cinematography of the great Eugen Schüfftan, Ophuls’ lightest film displays expressionist touches that prefigure the shadows favored by Ophuls' in his later noirish period in Hollywood.