The third and final movie in a trilogy.

Based on the manga by Tetsuhiro Koshita, Bakusou Kyoudai Let's & Go!! has two main seasons evolving around the Go brothers and the TRF Victorys. The third season, Bakusou Kyoudai Let's & Go!! MAX evolves more around two new main characters, but the primary idea is the same... Racing! Let's & Go!! focuses on Retsu and Go Seiba, two young brothers who receive racing cars called "Mini 4WD" by Dr. Tsuchia. From there on, the series portraits those two boys, training and customizing parts to later on participate on Japans Cup, where all of Japan's racers enter to be the best of the best!

A trip to the beach turns out to be more than expected for two people who are mourning the losses of their beloved. Perhaps a mysterious girl known as the "Umi Warabe" can help them to heal their wounds and move on with their lives. Matsunaga Yoshihiro is the chaperone for a group of high-school students on a summer trip to the beach. One night he saves one of the students, Morisawa Nao, as she attempts to drown herself. She had been on this same trip a year ago, with her fiancee, who was later killed in a plane crash. As these two get to know each other, we find that Yoshihiro also has a painful secret from his past. Watching over everything is a mysterious young girl who somehow is always there at decisive moments. (Source: ANN)

Rick Wheeler was a police detective who got into a fatal car accident while pursuing the criminal Zoda. He was placed into artificial coldsleep for 150 years. Wheeler is brought back to life by Jody Summer and Dr. Stewart, who work with a group of good racers who try to keep prize money out of the hands of unsavory people like the Dark Million Organization run by Black Shadow and Deathborn.