Henry is a former Navy SEAL who now works as a forest ranger while living in a woodland cabin. One day he is paid a visit by his former military colleague Clay who pulls a gun on him before reminding him of his desertion while on duty. Determined to exact a deadly revenge, Clay drags him towards the water's edge in the woods, but before he can do what he set out to do, they are interrupted by a brutal drugs gang who are searching for fifty pounds of heroin that got lost in transit. In order to evade the gun-toting cartel, Henry and Clay must for once work together or risk being shot on sight. Reluctantly, they set to escape the area together, but find that their adversaries are much more skilled then they first realised.
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The title ought to give away the storyline, but to be a little more specific, it's a lot like Deep Blue Sea and The Abyss, minus the camp value and special effects, respectively.
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There's already an Oscars buzz surrounding this movie.