Walter is a postman and quite good at making himself unpopular. At the age of just under sixty, he was finally transferred to the department for undeliverable letters: the Christ Child branch of the post office in Engelskirchen. Of course, no one is worse suited for the job than he is. One day he receives a letter to the good Lord. It comes from ten-year-old Ben. He doesn't want a cell phone or a Playstation, he just wants to know how to call a plumber. Walter answers vaguely and gets a second letter in which Ben folds up the good Lord quite nicely: Why doesn't he help him? Walter begins a correspondence with Ben, as God, of course. He learns more and more about the life of the boy, who lives alone with his depressive mother. More than anything else, Ben wants a friend. Meanwhile, Christmas is approaching, and Walter is busy with his own family drama: The relationship with his children is complicated, he has been divorced for a long time, and there is this heavy guilt from his past that simply does not leave him in peace. Maybe Walter can help Ben and Ben Walter?