This is how you do a PG-13 horror film folks. I was really skeptical when I heard Drag Me to Hell wasn't R rated, but I was wrong, and now wish I hadn't waited until DVD to check it out.
Though a self professed gore fiend, this movie is pretty bold with it's use of body fluids and other nastyness and pushes the boundaries of the rating. A number of things work for it regarding it's use of horror and mild comedy. While it is a serious story, it plays very much like an old episode of The Twilight Zone or an EC Comics/Creepshow tale (in that it's a morality tale with a semi-humorous twist ending). While it doesn't get into any full blown slapstick comedy scenes, it uses humor to it's benefit in that it lightens the mood a little at times. Highly recommended.