Based on the popular novel and play by James Kirkwood, Jr., P.S. tells the comic adventures of actor-cum-fledgling writer Jimmy Zoole (Steve Guttenberg) who is having a tough New Year's Eve. His girlfriend is seeing someone else. His groundbreaking yet ill-conceived one-man show has closed after one day. His best friend died a few short months ago. His soon-to-be demolished apartment has been robbed twice. And now his beloved cat is dead. But Jimmy's downward spiral is just beginning. The aforementioned burglar has returned, and Jimmy's caught him. This New Year's will be like no other, as Jimmy holds Eddie the burglar (Lombardo Boyar) hostage for an emotionally charged, soul-searching, and often hilarious night.