William O'Dannell, an elite of Adams Finance in London, receives directly from its president an order to rebuild Hotel Stella Maris, a small hotel in California. The sea expanding in front of the hotel is said to glitter with blue in the light of the full moon as if it were jeweled with stars. When the hotel opened in 1932, it was a great success and enjoyed the patronage of celebrities coming from the four corners of the country. However, it has become unsuccessful following the change of the times, and is now on the verge of bankruptcy.