M is the highest-paid professional of the many girls at Scarlet's, but even on her 25th Birthday, it's business as usual. M's trade is sex, but sex doesn't sell how it used to; what clients are searching for, paying for… is love. Instead of celebrating, her day is spent answering the silent prayers of Father Phillip, who has lost his faith, and providing counsel to her colleagues, the vivacious Lily and troubled Cindy. Amidst the many dramas that unfold and the demands of the 'no-nonsense' Scarlet, M's secret birthday wish goes unanswered, that is, until Joey knocks on her door; a young man, forgotten by the world, who has never learned to love, or even how to kiss. But Joey also has a secret; it's his Birthday too, and today, M might discover that even the slightest, most unexpected wish can come true. Birthday encompasses lost love, first times, humanity, and the discovery of intimacy in surprising and unexpected places.