Two cats meet under a streetlight every night to talk, and that simple ritual becomes the entire world. Neko is selfish and spoiled; Mata is neutered and practical, they shouldn't work, but the show understands that companionship doesn't require balance or purpose. This is what comfort actually means: two creatures choosing each other in the dark, asking nothing but to be heard.

Two cats meet beneath a streetlight in the city at night to talk. Neko, the younger sister, is a nekomata, the two-tailed cat of folklore, and she is innocently selfish and spoiled by her brother. Her older brother Mata is a neighborhood cat whose tipped ear marks him as neutered. Their nighttime conversations make up a short-format supernatural series about the pair.