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.