Holly Kennedy (Hilary Swank) is a young beautiful, happy and held. He is the man of her life, the fun and love Gerry (Gerard Butler). But he is sick and dies, leaving Holly in shock. Before death, Gerry leaves his wife for a series of letters. Messages that are so surprising, always signed the same way: \\\\\\\"PS I Love You\\\\\\\". The mother of Holly (Kathy Bates) and her best friends, Sharon (Gina Gershom) and Denise (Lisa Kundrow), are worried because the letters maintains the couple arrested in the past. But the fact is that the letters are helping to alleviate their pain and guide it to a new life.