 One of the first commercial films to take full advantage of the new opportunities provided by recorded sound was "Le Million", directed by René Clair and produced by Tobis's French division.Premiering in Paris in April 1931 and New York a month later, the picture was both a critical and popular success.A musical comedy with a barebones plot, it is memorable for its formal accomplishments, in particular, its emphatically artificial treatment of sound.