Yes, it is a comedy, but not just a black one, but a very bleak one. Bleak, like a bleak landscape, with very few features. The funny parts are few and far between. Bleak, also as in very dark. The situation that Paul Giamatti finds himself is is more dramatic than comedic, although there are some funny scenes. Funny in the way "Being John Malkovitch" was funny, but without that actor's egotism. In fact, Paul Giamatti's persona and performance are the opposite of egotistical. This really is Paul Giamatti's film, with the other actors, including the excellent David Strathairn and Emma Watson, merely foils. There is also an actress who is the "spitting image" of Scarlett Johansen. I thought that it was Scarlet playing an uncredited role - like Bette Midler in Get Shorty.