The book consists of a series of letters to God written by a former atheist who has rediscovered his faith and belief in God.

These letters chronicle the author's journey from a religious childhood, through a twenty-year life as an intransigent atheist, to a slow and transformative decision to abandon his atheism—heightened by much prayer and culminating in a religious conversion.

This work is a heartfelt exploration of atonement, contrition, and redemption. It is aspirational in nature, with the author praying for grace and the strength to become the God-man he aspires to be. The letters reflect on the emptiness and loneliness of living as an atheist, contrasted with the indescribable joy and plenitude found in embracing the Lord as his Savior.

Included in the book are several devotional prayers for those suffering from various struggles, as well as theological and scriptural questions for God about the nature of His will, sin, forgiveness, grace, faith, and the meaning of life.