NOTE TO POLI is, in the words of his student and fellow experimental filmmaker Marjorie Keller, "a note to the filmmaker Poli Marichal 'about' penetration." P. Adams Sitney observed that the film revealed "the visionary power of sexuality for the filmmaker" and it is indeed one of his most sexually visceral. Levine contrasts the startling frankness of the sexual activity that opens the film with the calm of a young person at rest with a cup of coffee and the serenity of post-coital cigarette smoke hanging in the air.