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Previously filmed in 1929 as S.O.S. (also the title of the Walter Ellis play that is its basis), Her Last Affaire switches the sexes of its leading characters so that the protagonist is now a male, Alan Heriot (Hugh Williams). Heriot is the secretary to Sir Julian Weyre (Francis L. Sullivan) a politician of increasing power and influence; he also has designs on Weyre's daughter (Sophie Stewart), and wishes to marry her. Weyre and his new wife, Lady Avril (Viola Keats), are against the marriage, primarily because Heriot's father was involved in a criminal scandal. As the film unfolds, the viewer comes to doubt the sincerity of Heriot's affection toward the boss' daughter, for he arranges a suspicious assignation at a country inn with Lady Avril. Eventually, however, it becomes clear that he has done so because he knows Lady Avril has information that could clear his family's name, and he is attempting to force her to sign a document to that effect. Unfortunately, while he is trying to persuade her, Lady Avril suffers a heart attack and dies. Panicking, Heriot flees and thus becomes the prime suspect in what is declared to be a murder. With motive and without a valid alibi, things look bleak for the young man, who comes to rely upon a maid at the inn to help him out of this difficult situation. Thought lost for many years, the film was rediscovered and restored in the 1980s.