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Hong Kong writer Tian Yu embarks on a solo trip to Taipei, seeking solace by searching for the mysterious “Bay of Vanishing Whales”. He unexpectedly befriends A Xiang, a warm-hearted local gangster. Despite initial doubts, Tian Yu, drawn to the Bay, joins A Xiang on the adventure. With A Xiang’s company, Tian Yu finds inspiration. The smile of A Xiang lightens Tian Yu’s heart. However, the much-anticipated Kenting Fireworks Festival takes a disappointing turn due to A Xiang’s absence. When Tian Yu learns the truth about A Xiang’s absence, he realizes their encounter is destined, not by chance. With renewed hope, Tian Yu is determined to find A Xiang, awaiting their reunion.