The Heart of Christmas store has been in the Carson family for generations, but it's in serious trouble. With the new Christmas chain that opened across town, sales have been even worse this year. Angela hates the idea of losing her store, but after a dismal Black Friday, she's not sure she has much choice in the matter. Her young niece forces her to write a letter to Santa on an app. Angela pours her heart out in the letter.

Geoff loves working for his family-run business chain, Christmas Galore. It's going to be another stellar year for their business. But when his mother collapses in a restaurant, she's forced to stay in the hospital for a few days. Geoff didn't even know that she had a heart problem. His mother's forced to slow down and she's recommending he starts too. They both work too much and life is quickly passing. She makes him promise to take over the Dear Santa letters. He's reluctant at first, but does. And it surprises him how much answering these letters means to him, especially Angela's letter. Little does he know, he already met the writer of that letter. Their second meeting does not go well, but on paper, she seems perfect for him.

If you like You've Got Mail, you'll love DEAR SANTA. The major plot lines are basically the same with the addition of a few classic holiday traditions. Angela and Geoff eye each other in a coffee shop without sharing names. Both of them are smitten and hope to run into each other again. But happily ever after doesn't come quickly, once Angela realizes Geoff's last name, she wants nothing to do with him. The pair either avoid each other or argue in public - there's no in between. They can't deny the sparks between them, but their different views on Christmas seem impossible to overcome. But Christmas is a time of miracles after all...