Although it is a beautiful day outside, within the sun shining and birds singing, Sammy and Jakie are feeling sad. Their daddy has died, and they miss him very much. Mommy looks for a way to help her two boys feel better. Using balloons and markers, Sammy and Jakie write letters to send to their daddy in heaven. When they are done writing, they go outside to the backyard and let the balloons fly, going higher and higher toward heaven. Now whenever Sammy and Jakie feel sad, they know they can send their daddy letters and stay connected to him. Sometimes in life, unspeakable tragedies occur. It is especially difficult when these tragedies affect children's lives and their ability to be happy. This children's story tells the tale of how one seemingly simple activity changed the way a family coped with the loss of their loved one.