In this ESL lesson plan for adults and teens, students watch a video and do a listening exercise on a comparison between Los Angeles and New York City. It includes discussion questions and conversation activities about the USA, New York City, and Los Angeles. Students also learn some important vocabulary terms and phrases from the video. The post-viewing section includes follow-up discussion questions, and activities on vocabulary context usage and categorizing the phrases in the video expressing similiarity/contrast. There are additional comparison, speaking, and video comment tasks included, as well as a quiz and review section.