Two girls with contrasting personalities and completely different backgrounds accidentally met at the resort beach of Atlantic City at the age of 11 and developed a friendship that lasted for three years. Bette Midler is a working-class New York Jew who is passionate and conceited and dreams of getting ahead in the entertainment industry. Barbara is a San Francisco socialite, smart, beautiful and rich, but also encountered a lot of setbacks in love and marriage. Through letters, the two have been sharing each other's joys and sorrows, and have established a deeper relationship than their own sisters. However, they were also tested by their friendship one day.