A judge gives con-man Tom Turner a choice—a jail sentence, or a year of honest work. But when he gets a job in the U.S. Post Office's dead letter office, he starts a Good Samaritan con by answering letters written to God. His seemingly virtuous work inspires his co-workers to do the same, but their good deeds are frowned upon by the postmaster general—and the cops.
| Directing | Garry Marshall | Director |
| Writing | Warren Leight | Writer |
| Writing | Ed Kaplan | Writer |
| Production | Mario Iscovich | Executive Producer |
| Production | Kearie Peak | Co-Producer |
| Production | Angel Pine | Associate Producer |
| Production | Ellen H. Schwartz | Co-Producer |
| Production | Karen Stirgwolt | Associate Producer |
| Production | Steve Tisch | Producer |
| Sound | James Patrick Dunne | Original Music Composer |
| Sound | Jeremy Lubbock | Original Music Composer |
| Camera | Charles Minsky | Director of Photography |
| Editing | Debra Neil-Fisher | Editor |
| Production | Carrie Frazier | Casting |
| Art | Albert Brenner | Production Design |
| Art | Gregory Bolton | Art Direction |
| Art | Garrett Lewis | Set Decoration |
| Costume & Make-Up | Deborah Hopper | Costume Design |
| Sound | Elliot Lurie | Music Supervisor |
| Crew | Lisa Hoyle | Stunts |
