A family friendly fantasy about a con man forced to work for the Post Office. In charge of the dead letters department, he begins to respond to letters written to God. At first he’s looking to scam, but it doesn’t take long for him to discover “it is better to give than to receive.” A light weight comedy with some moving moments. Director Gary Marshall surrounds the main character with top notch performances from Laurie Metcalf, Hector Elizondo, Roscoe Lee Browne, Anna Maria Horsford, many others, but especially veteran, Tim Conway – never better as a stressed out mailman who once bit a dog in the knee. He’s not only funny, but handles sensitive scenes just as adroitly. The film borrows freely from Mr. Lucky, It’s A Wonderful Life, Miracle On 34Th Street and several other feel good movies, but it’s a pleasure to see an uplifting movie where the lead becomes a better man by film’s end. The picture also presents religious leaders in a good light and helpful discussions concerning faith. I laughed out loud and teared up in more than one place – but then Hallmark Card commercials get to me!