I found this film to be delightfully funny. A con artist relegated to the dead letter office in the postal service begins answering letters addressed to God. A few jerks of the heart coupled with good writing and Tim Conway in a rare not over-the-top role. But there lies a message inside all the laughs: a moral dilemma is rarely a true dilemma. It's a matter of having the courage to do the right thing despite the possible consequences. The film moves right along and hardly seemed like two hours. All in all a fine little comedy.