Jerusha Abbott at 18 years is the eldest orphan at John Grier Home orphanage. All petty responsibilities of the kids at the orphanage reston her tender shoulders. One fine day, her mundane life undergoes a surprising change when an unknown trustee of the orphanage offers to pay for her college education as he is very impressed by one of her essays! He promises her a liberal monthly allowance and insists on being anonymous. His only condition is that Jerusha should send him monthly letters and keep him posted about her life in college, but not to expect any replies from him. What follows is an insight into Jerusha's unexplored, fascinating world of college life through the letters that she writes to her unknown benefactor. She addresses him adoringly as "Daddy-Long-Legs" as she had seen his long shadow once while he was leaving the asylum. She shares a love-hate-anger-gratitude relationship with him. Finally, at the end of the story, the identity of Daddy-Long-Legs is revealed. Is her godfather someone familiar or a total stranger?