Beth Lantz's widowed father is 100% opposed to the changes that came with Pleasant Valley's New Order Amish lifestyle. His biggest complaint? Christmas! Beth, much to his dismay, inherited her mother's enthusiasm for the holiday. Thankfully, her upholstery business keeps her too busy to risk disrespecting him or his judgmental ways. Ben Lehman, a dedicated son, wants no part of the family business: Dairy farming. A natural-born carpenter, he prefers building and repairing furniture for Amish neighbors and English tourists. Although power tools have helped his business prosper, Ben sometimes yearns for a quieter, Plainer way of life... especially when CHRISTMAS rolls around! Several times a month, Ben and Beth combine their talents on furniture projects. While working together, they agree on many things, and as they support one another through heartbreaking loss and professional success, their bond strengthens. What's keeping their friendship from becoming more? CHRISTMAS! As the holiday draws near, Ben selects a present that he hopes will prove that Beth means more to him than his anti-Christmas sentiments. Beth, meanwhile, writes a heartfelt letter and attaches it to a carefully chosen gift. Will THE CHRISTMAS LETTER bring these two together... at long last?