Briefcase Stevens (Christopher Michael Moore) is a homeless panhandler, but he's got a great gimmick. Briefcase tells everyone he's the Tooth Fairy and needs donations to give out to all the deserving toothless kids in the area. It works like a charm, until he meets Lisbeth (Katelin Petersen), a street savvy eight-year old who doesn't believe a word of it. Annoyed that he can't fool one little girl, Briefcase bets a friend he can charm Lisbeth into believing he really is the Tooth Fairy. But in getting to know her, he's shocked to find out Lisbeth doesn't believe in God, or anything remotely "magical" like the Tooth Fairy or Santa Claus! Now, Briefcase must find a way to make the magic real and come through for a little girl whose fragile faith rests in his hands.