Celia Banks has given her whole life to seven-year-old daughter Lilly. After losing her husband three years ago, Celia has also given up on love... but Lilly doesn't want her mother to spend another holiday season alone. She decides to send a letter to Santa, Inc., a service that answers children's North Pole bound mail, wishing for her mom to be happy again. When struggling children's author Jake Platt ("Santa") receives Lilly's letter, he is inspired to write for the first time in years. Once Celia reads Jake's heartfelt response, the two begin an old-fashioned correspondence and fall more in love with each letter, just in time for Christmas.
