 After the accidental death of a friend during a dangerous skateboard stunt, a group of friends decide to cover-up his death and act as if they didn t see anything (knowing that his Sheriff father will make sure they do time). However, one year passes and the friends are having their fair share of problems and haven t been together for a while. But they are soon bought together when somebody keeps sending lots of intimidating messages titled  I ll Always Know What You Did Last Summer  and begins making the teens  lives hell. Soon, the friends find themselves being murdered one-by-one by a mysterious figure in a slicker and with a large hook as a weapon...