HoWard is employee of the advertising Agency. He suffered a terrible tragedy. Losing a beloved daughter, he closed inside himself in and fell into a terrible depression. Friends are trying to help him, but can not achieve the desired result. Soon they become aWare that HoWard always writes letters that are not addressed to the people, and the Universe itself. He addresses them to death, love, time, trying to find answers to many questions. Then colleagues and friends trying to develop a plan, where they are going to return HoWard to a normal life and help him once again be on solid ground. They didn't realise that their plan works in unexpected ways.