Sparks fly during the holidays when Postman Matt (A.J. Buckley) meets mysterious new coworker Kristi (Ashley Scott). As an official “Santa Writer”, Kristi is buried in children’s letters to Santa. Her job—to respond to every letter addressed to St. Nick. Their petty boss is suspicious of this new employee and enlists a reluctant Matt to spy on her. The more Matt gets to know Kristi, the more he falls for her.