<P> P.S. I Love You is a 2007 American drama film directed by Richard LaGravenese . The screenplay by LaGravenese and Steven Rogers is based on the 2004 novel of the same name by Cecelia Ahern . It stars Hilary Swank, Gerard Butler, Lisa Kudrow, Gina Gershon, James Marsters, Harry Connick Jr. and Jeffrey Dean Morgan . It was distributed by Warner Bros. Pictures and Momentum Pictures . </P> <P> Holly and Gerry are a married couple who live on the Lower East Side of Manhattan . They are deeply in love, but they fight occasionally . By winter that year, Gerry suddenly dies of a brain tumor, and Holly realizes how much he meant to her as well as how insignificant their arguments were . </P> <P> Deeply distraught, Holly withdraws from her family and friends out of grief until they descend upon her on her 30th birthday . They are determined to prod the young widow to face the future and explore what her life choices should be . As they rally around Holly and help organize her apartment, a cake is delivered, and with it is a message from Gerry . It proves to be the first of several meaningful messages--all ending with "P.S. I Love You"--which he had arranged to have delivered to her after his death . </P> <P> As the seasons pass, each new message fills her with encouragement and sends her on a new adventure . Holly's mother believes that Gerry's letters are keeping Holly tied to the past . But they are, in fact, pushing her into the future . With Gerry's words as her guide, Holly slowly embarks on a journey of rediscovery . </P>

Who sends the letters in ps i love you