This document discusses how genre and audience understanding impact the relationship between films and audiences. It analyzes two comedy films, Tammy (2014) and Identity Thief (2013), using reception theory, uses and gratifications theory, and Lacey's repertoire of elements. Reception theory examines how audiences decode media texts based on their own contexts and circumstances. Uses and gratifications theory explores how audiences are attracted to films for diversion, relationships, identity, and learning. Lacey's elements analyzes characters, narratives, settings, iconography, and technical codes to determine a film's genre. The document concludes these theories help understand how audiences interact with and form relationships to films.