As a companion piece to "Valentine's Day," Gary Marshall's "New Year's Eve" is a rather inert piece of filmmaking, and the final resolution of the tangetial relationships of the criss-crossing subplots didn't quite hit the spot for me for many of the characters, so it's pretty much a miss, but you pretty much know what you're in for if you've seen the earlier film. I don't even know what they were thinking in how they resolved the Josh Duhamel's character's subplot, it doesn't make any sense. Hilary Swank's character's subplot was also "meh". Just a lot of average screenwriting. I give it 2 stars, or a grade of C.