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