The letters detail the changes in their lives – Tara must cope with moving, making new friends and dealing with her mother's pregnancy, while Elizabeth's family begins to fall apart.
Elizabeth's father starts to scare her when he is coming home later than usual, drinking, and going overboard on his credit cards after he loses his job and has no money.
When Elizabeth's family has to move to an apartment because of money problems, her dad decides to leave, and separates from her mother.
It is through their alternating letters that readers learn how Tara and Elizabeth grow and change – and how they keep their friendship strong, even if it is long-distance.
The Denver Post called it a "classic example of an Odd Couple collaboration", given the mismatch of the characters and their writing styles.