The Last Eulogy is a dark comedy focusing on the themes of memory and remembrance, on the marks we leave behind us after death. A reflection on how memory can be manipulated in the perception of those who grieve the death of their beloved ones. Giorgio Priscoli, owner of a funeral home, launches a new service for the families of the departed: to enhance and embellish the memory left by loved ones after their death. Helped by his colleagues, Giorgio turns ordinary lives of ordinary people into fabulous or even adventurous existences. Thus, the manipulation of memory becomes collective joy and approval. Nothing is final, definitive, not even death. At the end of the funeral, during the final act of life, the last eulogy is recited and thus the departed has the chance to reborn in people's eyes, to live a new existence as a spy, a philanthropist or a hero. Never say never.