Panama Sal: The story finds Sal Regan singing and dancing for her supper in a low-class Panamanian dive. Wealthy Dennis P. Dennis takes a liking to Sal, and decides to do the "My Fair Lady" bit. He takes the girl back to the States, where, after teaching her the social graces, he makes her famous as a high-toned supper club songstress. Along the way, Dennis falls in love with Sal, much to the dismay of his wealthy pals, who try to break up the romance.