We are in Santa’s factory/village somewhere in the snowy north. Mike (16 years old) works as Santa’s assistant. Mike loves the jolly old man, although as his employee he can’t help but notice that Santa’s methods are a bit old-fashioned and too generous… also because it’s up to him, helped by the elves, to sort the bulk of the letters that arrive!
An enormous job: it is particularly difficult to decipher the letter from Jordan (10 years old), a child who writes in a terribly ungrammatical way. Christmas is only a few days away and there’s a lot to do, but everything is going well as usual. Until… his sister Ella (20 years old) takes it into her head to completely change the management of Santa’s “Christmas factory”; it’s time for the old man to retire and make room for young people who, like her, are studying more modern methods!
Besides, according to her, the excessive goodness of Santa Claus has “generated” children who do nothing to deserve the gifts, because they know they will arrive anyway.