Lilly is worried about her mother Celia after Lilly's father died. Before Christmas, she writes to Santa and wishes that her mother could be happy again. The letter ends up with the writer Jake, who works to answer children's letters to Santa. He writes an understanding letter back from Santa to Lilly. Lilly shows the letter to her mother who is so moved that she writes a thank you note back to "Santa". They begin exchanging letters intensively and find each other anonymously. Everyday life comes in between, however, and Celia stops sending letters. Jake is puzzled and decides to go to the town where Lilly and Celia live to try to find them.
A really good romantic film that is just enough complicated with a skilled Isadora Swann as the daughter. A well done feel-good film.