During the Gallipoli Campaign, Captain Pilot Salih Ekrem and Nurse Nihal meet under harsh war conditions and struggle together to protect an orphaned boy named Fuat.

After surviving an air raid with Salih’s help, Fuat brings the two even closer.

However, when Nihal has to return to Istanbul for her duty, their connection turns into a deep love expressed through letters.

"The Last Letter" tells the touching story of a letter that reaches its destination years later.