It's with this episode that Rhoda begins her job at Hempel's; up until now, she has been working as a window-dresser at Bloomfield's.
The title appears to be an in-joke on the title of Season 1, Episode 22: A Friend in Deed
First appearance (of three) of Rayette the Waitress, played by Beverly Sanders, who would go on to play Rhoda's friend, Susan, in six episodes of "Rhoda."
The title is from the common expression: A friend in need is a friend indeed. The expression may date back to the 3rd century BC when Quintus Ennius wrote "Amicu certus in re incerta cernitur" or "a sure friend is known when in difficulty".