Sparks fly during the holidays when Postman Matt (A.J. Buckley: "CSI: NY") meets his mysterious new coworker Kristi (Ashley Scott: "Jericho"). As an official "Santa Writer", Kristi is buried in children's letters to Santa. Her job: respond to every letter addressed to St. Nick. But their petty boss, Fuller, gets suspicious of this new employee that fell out of thin air, so he enlists a reluctant Matt to spy on her. But the more Matt gets to know Kristi, the more he falls in love with her. As Christmas approaches, Kristi learns of Matt's ruse and she is devastated. Kristi leaves the post office for good. Matt searches the whole town for her to no avail. But when Kristi finds out that Matt was forced into this she runs off to find him.