"The Skylight Room" is a short story by author William Sydney Porter under pen name O. Henry.
One evening, Miss Leeson, who is young and pretty, points out a star in the sky and declares she has named it Billy Jackson.
Later in the story the reader finds Miss Leeson on hard times and unable to pay for both rent and food.
She makes it to her room and collapses on her bed staring at star Billy Jackson through the skylight as she falls unconscious.
The Skylight Room starred, among others, Jean Paige as Elsie Leeson, Carlton S. King as Mr. Skidder and Margaret Mann as Miss Longnecker.