From the Waist On(2010)

Overview:

Rosalba (Nicoletta Romanoff) is in love with Danilo (Filippo Nigro), a young man serving his sentence in prison. To help him cope with loneliness, she decides to write every day a sweet, passionate love letter. But as she is unable to express her feelings in words, she seeks help from her friend Katia (Capotini Christian), who lives confined to a wheelchair. These letters, in principle, should express the feelings of Rosalba, but finish reflecting those of Katia, who wins the heart of Danilo. The result is a love that will struggle to overcome any barrier.