A widow's daughter writes to Santa Claus, asking for her mother to find love again. When a struggling writer receives the letter, he finds new inspiration and the beginnings of a romance.

Lilly is worried about her mom, Celia, who still misses Lilly's dad who died three years ago. Lilly writes to Santa with a wish that her mother could be happy again. The letter ends up with Jake, a writer that does extra work by replying to letters to Santa. He writes a very understanding letter back to Lilly. After some hesitation Lilly shows it to her mother and Celia writes a reply thanking Santa for his sensitive reply. This leads to an intensive letter exchange between the anonymous mother and "Santa" Jake who really find each other. But when Celia is convinced by her sister to stop writing Jake is confused and decides to accept a book signing in the town where Lilly and Celia lives in the hope to find out who they are.—Devnull