The Next Act Theatre Company has adopted Herb Gardner's production of "The Goodbye People" and done quite well with it. Robert Spencer plays Max Silverman, an elderly man trying to re-open his old Coney Island hot dog stand, which has been closed for over two decades. The problem is he wants to open it in winter when business is sure to start off slow and quickly taper off to nothing. He enlists the help of Arthur Korman (Norman Moses who last appeared in The Rep's "Tomfoolery"), a strange man who returns to the boardwalk every morning to try to watch the sunrise.

Korman just might be the only one crazy enough to give him a hand, as he needs a project to lift himself away from a job he's wanted to quit for years. Also caught up in the unlikely business is Silverman's daughter Tami (Nancy Scott, last seen in the Chamber Theatre's "Kimberly Akimbo") a struggling actress with an impressive nose job who, on the threshold of divorce, finds herself strangely attracted to Korman.

The ensemble works well together. Spencer's deft and insightful performance as Max outshines nearly everything else on stage, which was brilliant casting, considering the staggering level of charisma Max is shown to have over the course of the play. Moses' energy seems a bit too much for the role of Korman, but he is well supported by the excellent comic delivery of Scott.

The cast also includes C. Michael Wright as Silverman's attorney and son Michael, who pleads with him to keep from going about a business venture so stressful that it just might kill him. Later, Silverman's former business partner and original co-owner of the stand visits him to deliver some bad news and sage advice about growing old gracefully. It is a remarkable scene, as touching as it is amusing. Rounding out the cast, the play's director David Cecsarini puts in a brief appearance as a the ex-husband of Silverman's daughter.

The contrast among the characters is handled well both in the script and on stage. It would be really easy to trust in the comedy of the script to deliver the mood of the play. Taken from this direction, the play is merely a comedy about an ailing old man who coaxes other people to support his delusions. The rest of the cast is played sympathetically enough and with enough focus on its strange and dream-like qualities to allow "The Goodbye People" to go beyond being a comedy about one man and be more about human ambition.

Given the size of Off-Broadway Theatre, the set is an excellent use of space that transforms quite drastically toward the end. Scenic designer Rick Rasmussen makes balanced use of the limited space, which amplifies two drastically different moods between the start and finish. It goes from a drab, barren look of Coney Island decay to a bright, vibrant Technicolor nirvana. And it's here that audience knows there's no going back.

A large amount of money has been spent on a business that just might give Silverman enough stress to kill him. Its gaudiness is awash in the shadow of uncertain future, crating a very captivating mood. When dreams of recovered youth become so overwhelming they threaten to consume the dreamer, a whole new life is born. More than just a comedy about crazy people pursuing their dreams, "The Goodbye People," is a comedy about death and rebirth -- the force that keeps it all going through every stupid, impossible moment.

"The Goodbye People" plays now through Feb. 27 at the Off-Broadway Theatre. Tickets range in price from $22 to $30 and can be purchased by calling the box office at (414) 278-0765.