短片導演 James 得知好友阿 Man 入獄後，一直擔心他很難適應獄中生活。故此希望透過書信往來，去開解獄中的好友。在動筆之際，兩人種種的往事湧上心 頭，使 James 更加記掛著好友。

牆外牆內兩個世界，但兩個人彷彿在某些點上也面對同一困境。

Film director James produced a short film under the pandemic. He invited his good friend Man as his main cast. After the completion of the short film, Man was suddenly arrested and put behind bar.

James was worrying about if Man could adapt the life in prison. James planned to write letters to Man. When he started to write, James is feeling helpless that he found his daily life during the pandemic might somehow similar to what Man was confronting.