Noah has arrived in town to demolish the old post office and build an office complex. However, he faces opposition, primarily from Tessa, a historian who is also deeply committed to preserving the post office. She temporarily manages to halt the construction, but at the same time, the residents vote for her to work with Noah to find a solution. Noah discovers a stack of old Christmas wish lists to Santa that had been left behind at the post office. To break the ice, he suggests that he and Tessa try to fulfil some of these old wishes. The process brings new insights to both of them.
As a romantic story, it works. They could have done more with the conflict between Tessa and Noah; it doesn't amount to much. The real highlight is perhaps the side romance between their friends rather than the main romance.