Postman Matt meets mysterious new coworker Kristi. 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 her and enlists a reluctant Matt to spy on her. The more Matt gets to know Kristi, the more he falls for her. After learning of Matt's forced betrayal, Kristi is devastated and leaves the post office. Will the magic of the season...