I am Death is a love story between a mother and her son. In the story, a woman is pregnant, and she is worried about how she will raise her newborn son. She is also sad and lonely. One day, she receives a letter from her ex-lover, who is now dead. The letter is not only sad, but also full of love and warmth.

The woman decides to keep the letter as a memento. And as she reads it, she finds that it contains a secret. The secret is that the dead man has a son, and he wants his mother to raise him. The boy is very cute, and his mother loves him.