Let Me Count the Lays is an early adult feature film which is composed mostly of previously made loops and scenes from other existing films. Walt Davis did a good job of stitching together the scenes to create a film with a narrative that could almost pass itself as a new film and is far from the worst that came out from the era. As to whether the film is worth watching, I guess that depends on the viewers themselves. Caballero has done a decent job with the video and audio on this release but heavily skimped on the extras.