In 1943, the critic Mildred Martin reviewed another of Lubitsch's films in "The Philadelphia Inquirer" and referred derogatively to his German birth and his comedy about Nazis in Poland. Lubitsch responded by publishing an open letter to the newspaper in which he wrote, What I have satirized in this picture are the Nazis and their ridiculous ideology. I have also satirized the attitude of actors who always remain actors regardless of how dangerous the situation might be, which I believe is a true observation. It can be argued if the tragedy of Poland realistically portrayed as in "To Be or Not to Be" can be merged with satire. I believe it can be and so do the audience which I observed during a screening of "To Be or Not to Be"; but this is a matter of debate and everyone is entitled to his point of view, but it is certainly a far cry from the Berlin-born director who finds fun in the bombing of Warsaw.