P.S. Your Cat is Dead!(2002)

Overview:

With his life already in shambles — his girlfriend just dumped him, he's lost his acting gig, and his cat is seriously ill — sad-sack Jimmy Zoole (Steve Guttenberg) comes home New Year's Eve to find a gay burglar (Lombardo Boyar) looting his apartment. Taking the intruder hostage, Jimmy threatens to unleash his pent-up rage on the would-be thief but instead begins to bond with his captive.