灰度律师李淇（檀健次饰）因出身于聋人家庭，被卷入一场聋人反诈案中。当他利用案件名利双收之时，却未曾想诈骗案远比想象的复杂。这一次，在欲望和良知的抉择中，他会如何破局？ 本片部分取材自CODA律师张琪真实从业经历。
Matt and Elias share a deep, undeniable connection, yet their on-again, off-again relationship has always been hindered by a fundamental disconnect in communication. After months apart, they decide to meet again.
