The film features a lavish party scene where Chaplin, playing a poor, blind flower seller, is mistaken for a wealthy man and is showered with attention. The whistling is just one of the many reactions he receives from the guests.
It's important to note that the film's focus is on the relationship between Chaplin's character and the blind flower girl he is in love with. The party scene is more of a comedic interlude than a focus on a specific female character.