When the filmmaker becomes a first time uncle he quickly realizes that he never wants to be a dad. He decides to write a letter to his baby niece, Lily, hoping to pass on valuable life lessons to her. As he writes his letter to Lily, the filmmaker increasingly struggles to find the answers to his own questions on his own identity and morality. Dear Lily is a film that is as much of a letter of love as it is the filmmaker’s journey to discover what life events led him to become the person he is today.