彼女の話は

what she said

→ 彼女
phrase Rare #22,716
what she said 話 can also mean “her story” or “her account.” は marks it as the topic of the sentence.
JA: 彼女の話は本当だと思う。
EN: I think what she said is true.

彼女の話は真実ではないと思う。

I don't think what she says is true.

彼女の話は面白くなかった。

Her story wasn't interesting.

彼女の話は嘘だと思いますか。

Do you think what she says is a lie?

彼女の話は私を感動させた。

Her story moved me.