'Dear Boss' is the story of a young Irish construction worker named Paddy. Paddy is tasked with lugging a load of bricks down from the top of a 14 story building. Instead of slowly carrying down the bricks by hand, he devises a scheme to unload them all at once with a barrel and a pulley. But he is not strong enough to hold the barrel. The problem is he has already cut the rope. Now he must explain to his boss why he can't come to work due to all the injuries he incurs.