Jihun, whose family recently moved to the United States from Korea, receives a class assignment to write a letter to his best friend but he’s not sure how it will turn out. First, he's just learning English. Second, he doesn't have any friends in America yet. What's more, his best friend back in Korea can’t read - because Oto is a cat!

Fueled by wonderful memories of his former home, Jihun uses his artistic creativity to transform letters of the English alphabet to make a drawing of Oto. The V’s are like his pointy ears and the I’s like his long whiskers! The resulting 'letter' is hailed as extraordinary and opens a door for Jihun to make friends at his new school.