Dead Letters follows a postal employee named Paul, who takes the liberty of opening dead letters from the post office he is employed at and tries to answer them to the best of his ability. Paul has put himself in charge, without the knowledge of others, to help those who are in trouble. When he receives a letter addressed to Santa Claus, from 7-year-old Sarah, he quickly realizes something sinister is taking place. He decides to visit her in hopes of getting to the bottom of things.
