When Tom Turner (Kinnear) gets busted for petty crime, he's given a chance to redeem himself. The deal? If he can stay employed for a year, his criminal past is history. Working in a post office, Tom handles a bunch of crazy letters to Santa, Elvis and God. When Tom opens one of the letters addressed to God, he is moved by the touching tale in its pages, and decides to answer it. Basking in the joyous effect this has on the author of the letter, Tom and his new postal friends decide to open all the letters to make more wishes come true.