The sequel to Daddy-Long-Legs finds Judy Abbott's best friend, Sallie McBride, taking total control over the John Grier Home, the orphanage where Judy grew up. Chronicling her hilarious yet heartfelt day-to-day interactions with the permanent residents of the John Grier Home, Sallie spills her heart out in letter after letter to multiple recipients, including the doctor of the JGH - one Robin MacRae, whom she has deemed her enemy and refers to him as such in her letters. 

Sallie, while often out of her element, comes to love the children and works diligently to ensure that they are safe, well-behaved, and offered the best opportunities possible. Despite unavoidable misfortune, she perseveres and even finds love.