Possibly one of the most obscure Godard films. He focuses on objectivity (thing, me) and subjectivity (I) (as Juliette says: me, myself, and I, all of us./The world is me; I am the world): prostitution turns humans into products; products become the mediatation of human interaction (two women reading the same magazine).
He also focues on the means of exchange: commercial exchange, linguistic exchange and sexual exchange.
Aesthetically speaking, the use of close-ups: close-up of objects (coffee, cigarette) and of women's faces. Also the whispering narrative, which creates a sense of intimacy and requires the audience's full attention.
The word "elle" in the title could refer to Juliette, or the Paris region. But what are the 2 or 3 things still remains a question mark.