Dave is twenty-four and spending a few weeks studying acting in New York before heading off to grad school. Sharing a room with a fellow student at an old hotel to save money seems like a good idea, except his roommate's bizarre habits begin to make Dave wonder if he is losing his mind, or perhaps even more.

Spirit Falls adds to the story world shaped by other Robert David Duncan works such as Genius, The Paris MBA, Paris Remains, Alley of Lost Friends and Spinoza Hotel.