《邮件待领处》讲述的是信件的故事。一些找不到地址的信，最终被留在了科卢什基邮政局存放无法送达信件的部门。每年有大约一百万人在波兰，其中包括那些把信件寄给上帝的人。这部影片讲述了其中一封信的故事。 　　Letters whose addresses are impossible to find end up at the Undeliverable Letters Department of the Post Office in Koluszki. There are around a million of them in Poland each year, among them those addressed to God. The film tells a story of one of those letters.