Graffiti was Tosh's passion, and one slip, while out scouting for a site to paint, cost him his life. For the tenth anniversary of his death, his mother writes him twenty-seven letters; one for each year that he lived. She tells him things she did not have the chance to say when he was alive, talks about his childhood and teenage years, and brings him up to date with what has happened in the family since he left. Going back ten years, reliving the days around the fatal accident, she tells him what that time was like for her.