This crushingly witless dirge pitches Damon Wayans Jr and Jake Johnson as two thirtysomething losers who discover how much fun it is to impersonate a police officer; getting ogled and snogged by drunken party girls, feared and respected by thugs and hoodies. In the current climate, it's hard to imagine anyone laughing at the sight of cops zanily pulling guns, but Luke Greenfield's DOA dorkfest doesn't even have the strength of its loathsome comic convictions. After the inevitable bouts of stripping and mawkish male bonding, Let's Be Cops decides it's time to get serious and attempts to reinvent our slappable saps as bona-fide crime-fighting heroes. Alternately boring, exasperating and infuriating. Short prison sentences for all involved would seem fair.