Dear Mr. Cash is a story of ten-year-old Heicke, who chooses to live in her imagination and ignore the harsh realities of her family life. Her uncle recently died and her dad moved away. Obsessed with the music of Johnny Cash, Heicke self appoints herself as President of his local fan club.
A mysterious Aunt shows up and Heicke is convinced that she is a mermaid. Heicke sees her family travel from disarray to recovery to rebirth'and accepts her family's shortcomings, learning in the process that reality is not such a bad place when you are surrounded by people who love and accept you for who you are.