On the eve of St Nicholas’s Day, in a cosy Carpathian hotel, St Nicholas and his helpers are getting ready to grant the children’s wishes. But suddenly they find a letter that had been lost and had lain unread for over 30 years. It was written by a boy called Borya from a children’s home, whose wish never came true. The boy has grown up and stopped believing in miracles, and as his faith fades, so too does St Nicholas’s magical power. They must set things right before the festival.

Now the helpers must find Boris as an adult — the very same boy. But he bears no resemblance whatsoever to the child who wrote the letter: he is a cynical and wealthy investor who believes in neither love nor family. Following a chance accident, Boris begins to see a nine-year-old boy by his side — himself as a child. And before St Nicholas’s Day arrives, he must fulfil his childhood dream, otherwise he will lose the ability to feel joy forever, and St Nicholas will lose his magical powers.