A comedy set in New York's East Village on New Year's Eve 1981, "200 Cigarettes" follows various young couples and friends whose lives will intersect at a party. Several groups of young people embark from various locales in New York and by evening's end, each character will share a secret, create a pact, rush toward calamity or run from danger, break up or hook up. But the one thing they will have in common is: all will be revealed in the clear light of the morning after.