Finding herself in the throes of despair after the death of her husband Charlie, Myrna Skoller finally reaches out to her inner teacher, who she also identifies as Jesus, to help her heal. By using the keyboard and letters as a means of communication, she opens up the channels to a unique form of discussion. As her pain from depression is revealed, the begins to discover comfort and healing through their dialogues. Along the journey, Charlie's character also takes on a significant role because of recurring instances of unusual phenomenon, one of which she refers to as "heart light." Letters to Heaven and Back candidly illustrates that any form of self-expression which is fueled by a desire to heal can lead to healing.

This book is an antecedent story to Skoller's more recently published book, Private Lessons With Jesus. After having been a student of A Course in Miracles for over thirty years, Myrna Skoller discovered her own true and personal relationship with Jesus, just because she asked. She embarked upon a 365-day journey with Jesus into ACIM lessons, wanting to know what Jesus Himself expected her to learn from Him personally. Because she was discovering what an amazing voyage into the "Self" this was becoming, she decided to journalize each lesson. At first, she thought that the lessons were meant for her alone. However, only by recognizing the amazing impact they were having on her did she realize that the messages contained within those teachings would also have widespread appeal as well.