Debt collectors Frankie and Sue continue to do what they do best - collecting debts for their boss Tommy, and the debtors are all tough guys from all walks of life. They are ordered to go to Las Vegas to collect debts from a casino owner with a complicated background, who happens to be Sue's ex-girlfriend. At the same time, a notorious drug dealer is hunting Frankie and Sue to avenge his dead brother. Faced with dangers from all sides, this good partner has no way out and can only fight to the death.