An average accountant attempts to fill the boots of a movie-based superhero.

When New York City accountant Dennis Sullivan is assigned to work with a wealthy widow and her 8 year-old son, the CPA discovers an imaginary superhero is filling a void left by the boy's deceased father. With hopes to cheer the kid up, Dennis visits a novelty shop, finds the hero costume, and once inside a dressing room, listens as the shop falls prey to a knife-wielding robber. Now fully costumed, Sullivan springs into action, dispatching the thug as security cameras capture all. After the footage is leaked to the press, a media frenzy erupts, leaving New Yorkers wanting more. Dennis must now choose between the safety of obscurity or providing his costumed hope to others.—Anonymous