In the small town of Seacliff, Washington, a child's letter to Santa Claus captures the nation's attention. When the little boy, Chris, writes that he wishes to leave this world so he will no longer be a burden to his divorcing parents, a race begins to find him before he harms himself. M.J. Jensen, a serious television reporter, is assigned to the story by her competitive boss, Ted Kinkaid. On her way to Seacliff, she meets up with struggling writer David Reynolds and sparks fly. As the two get closer to finding Chris, they meet up with Max, an unlikely angel, and find renewed hope in the holiday season.