Two employees at a gift shop can barely stand one another, without realising that they are falling in love through the post as each other's anonymous pen pal.

A department store gift wrapper is a lonely spectator at the centre of the festive season until a stage magician makes a surprising request.

Gracie Allen assumes the "management" of the shop owned by her papa Horatio Allen, turning it into a radio station and then an aviary---with the usual Gracie Allen logic---while distracted Papa is trying to get younger daughter, beauty contest winner Florence, married before she can head to Hollywood and get into the movies.