Late Night with the Devil revolves around the remarkable performance by David Dastmalchian (a frequent James Gunn collaborator) as host of the talk show Night Owls with Jack Delroy. The film is presented along the lines of classic vintage found footage joint: a lost recording of a 1977 Halloween episode, where the interviewees are a parapsychologist and a girl who appears to be the only survivor of a mass suicide in a satanic church.