Please help me solve this puzzle...

This is she.*

*The person answering says this if the caller does not recognize their voice.


Could somebody please "reconstruct" the whole dialog (caller v operator) so I can figure out how "This is she" works?

thank you in advance!

A: Hello, ABC Company. May I help you?
B: Hello. Yes. This is Abercrombie Fitch. May I speak to Helen O'Brian please?
A: This is she. What can I do for you?
B: Oh— hi, Helen. This is Abe. Are you free for lunch today?
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Terrific!!thanks a lot Mister Micawber!!
Sorry, can I ask during the call, if I am trying to recognize a voise:
Is that you? / Is this you? Is this Mr. D.?
Or it will be rude.
Or may be:
Are you there?
Is that you? / Is this you? / Are you there?-- No.

Is this Mr. D.?-- OK
Students: Are you brave enough to let our tutors analyse your pronunciation?
Thanks Mr Micawber