One snowy day in Brooklyn, James and Sally discover that they have new neighbors next door-a girl named Tovah and a boy named Esair. When James and Sally spy a menorah through the next-door window, they wonder why their new friends don't have a Christmas tree. But as the four children get to know each other, they discover the joy of learning about new holiday traditions. Exploring the differences between Christmas and Hanukkah, Let's Be Friends teaches kids that learning about others can be fun and lead to friendships that last a lifetime.