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You can stream A Boy Who Went to Heaven (2005) on Rakuten Viki with a subscription.

An orphaned boy falls in love with and writes anonymous letters a to 30-year old woman because she reminds him of his mother.

A child's heartbreakingly earnest longing for maternal connection fuels this tender, slow-burning meditation on loneliness. Through a series of anonymous letters, an unlikely bond forms between a grieving boy and a distant woman.