Conman Tom Turner (Greg Kinnear) is forced to find gainful employment and ends up in the dead letter department of a Los Angeles post office - where all the letters to Santa, Elvis and God are dumped in this fanciful comedy.

So he decides to reply to them.

As a modern equivalent of It's a Wonderful Life, it falls short, but there's enough feelgood factor to see it through and the excellent Kinnear is supported by Hector Elizondo, Laurie Metcalf and Tim Conway, all giving their characters the loopy edge they need.