在这部圣诞来信家庭片中,圣诞节前夕，一个金发美女空降邮局，她的工作是为圣诞老人回信，实现人们的圣诞愿望。有一个小女孩在信中说，希望帮她孤独的叔叔找一个女朋友，这位孤独的叔叔正是邮局的信件分拣员，由于工作接触，与神秘的圣诞女孩情投意合，小女孩也非常喜欢这位金发美女。可是平安夜却发生了误会，有情人能不能终成眷属呢？
A postman falls for the pretty co-worker he was recruited to spy on, only to realize that she may be the woman of his dreams in this romantic holiday comedy. When Matt's boss grows suspicious of new hire Kristi, a "Santa Writer" whose job is responding to letters addressed to the North Pole, she recruits him to spy on her and report back with any unusual findings. But the more time Matt spends observing Kristi, the harder he starts to fall for her until he's hopelessly in love. Later, when Kristi uncovers the clandestine plot, she quits her job and disappears without a trace. Meanwhile, Matt searches high and low for her, to no avail. But when Kristi learns that Matt had no choice if he wanted to keep his job, it's only a matter of time before fate brings them back together.
