B.G. DeSylva Productions Inc.

After aspiring singer Judy Peabody rescues the elderly J.B. Bates from drowning, she assumes that the disheveled man is a vagrant and goes back to her job checking hats at New York City's famed Stork Club. But Bates is actually a grateful millionaire who becomes Judy's anonymous benefactor, and before long the working girl is swathed in minks and diamonds, much to the dismay of her suspicious beau.