Gray Matters, a lesbian comedy film. Gray (Heather Graham) lives a close-knit life with her brother Sam (Tom Cavanagh). When Sam decides to elope with Charlie (Bridget Moynahan), his girlfriend of one day, Gray is scared of being alone. In Las Vegas, the night before the wedding, Gray and Charlie have a girl's night out, get drunk, and return to the hotel suite where Charlie and Gray share a kiss. Gray then realizes she is a lesbian, and feels guilty about kissing her brother's wife. The ceo of bro, Julia Barlett (Rachel Shelley) takes interest in her. Does Gray find love?