Let go, is what Lou has decided to do. He is depressed. The economy has ravaged his small locksmith business, his house is about to go into foreclosure, he has a debilitating disease, and his wife, who moved out months ago, wants a divorce. This drama takes place all in one day at Lou's Long Island home, where he runs his failing business. At the end of the day, he plans to turn in his house keys to the mortgage company, give his wife custody of the dog, and leave town. But then, a good friend stops by for a surprise visit and challenges him to find a way to hang on to all he cherishes.